Rev. & Tax. Code, § 53006 · Chapter 3. Administration

Rev. & Tax. Code, § 53006

Verbatim from the official edition

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 annually on or before July 31 following the close of the prior fiscal year.

(b) The payments shall be accompanied by a return filed using electronic media on or before July 31 of each year for the preceding fiscal year. 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. 2026, Ch. 740, Sec. 1. (AB 1633) Effective September 29, 2026.

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=53006.
Text hash: sha256 d2e8cb506ce256c4a585fd2e0947eb9aa3e0d1b50e3df28da5ad92a0d8ebd3df
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.