Rev. & Tax. Code, § 36032 · Chapter 4. Collection and Administration

Rev. & Tax. Code, § 36032

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

The taxes imposed by this part are due and payable to the department quarterly on or before the last day of the month next succeeding each quarterly period of three months.

Notes and commentary — not statutory text

History

Added by Stats. 2023, Ch. 231, Sec. 7. (AB 28) Effective January 1, 2024.

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=36032.
Text hash: sha256 be46d01e5d2149594634a8e39d5cb3a473afab36a460035ae1636c3181aa11ff
Composed by: compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.