Rev. & Tax. Code, § 47070 · Chapter 3. Administration
Rev. & Tax. Code, § 47070
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) The taxes imposed by this part shall be due and payable quarterly on or before the last day of the month following each calendar quarter.
(b) The payments shall be accompanied by a return filed by the producer using electronic media on or before the last day of the month following each quarterly period for the preceding quarterly period. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the department.
Notes and commentary — not statutory text
History
Added by Stats. 2022, Ch. 63, Sec. 6. (SB 125) Effective June 30, 2022.
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=47070.
- Text hash
- sha256 6073cc3c7b0c3dcdeb0f7555deff891c5df5169c1771f5cfdd43c4ca45b179e7
- 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
Cited by 1 provision
Provisions in this library whose text cites Rev. & Tax. Code, § 47070. Each shows the citation as that text prints it.
Revenue and Taxation Code
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.