Rev. & Tax. Code, § 46151 · Article 1. Returns and Payments
Rev. & Tax. Code, § 46151
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) The fees collected and administered under Sections 46051 and 46052 are due and payable to the California Department of Tax and Fee Administration monthly on or before the 25th day of the calendar month following the monthly period for which the fee is due. Each feepayer, on or before the 25th day of the month following each monthly period, shall file a return for the preceding monthly period, using electronic media, showing the information required to be reported by Sections 8670.40 and 8670.48 of the Government Code and any other information that the California Department of Tax and Fee Administration determines to be necessary to carry out this part. Returns shall be authenticated in a form, or pursuant to methods, as may be prescribed by the California Department of Tax and Fee Administration.
(b) The feepayer shall file the return, together with a remittance of the amount of fee due, if any, payable to the California Department of Tax and Fee Administration on or before the 25th day of the month following the monthly period for which the fee is due.
(c) In addition to the returns due pursuant to subdivision (a), each feepayer shall provide an annual information return, in the form as prescribed by the California Department of Tax and Fee Administration, which may include, but is not limited to, electronic media showing the information required to be reported by Section 8670.48 of the Government Code and any other information that the California Department of Tax and Fee Administration determines to be necessary to carry out this part. The feepayer shall deliver the return containing the required information for the preceding calendar year to the California Department of Tax and Fee Administration on or before February 1 of each year. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the California Department of Tax and Fee Administration.
Notes and commentary — not statutory text
History
Amended by Stats. 2021, Ch. 115, Sec. 95. (AB 148) Effective July 22, 2021.
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§ionNum=46151.
- Text hash
- sha256 f9989125b0516315d20031f955e0d760071243220ad9bf3b46578cf04167afac
- 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
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