Rev. & Tax. Code, § 6452 · Article 1. Returns and Payments
Rev. & Tax. Code, § 6452
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) On or before the last day of the month following each quarterly period of three months, a return for the preceding quarterly period shall be filed with the board in the form as prescribed by the board, which may include, but not be limited to, electronic media. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the board.
(b) For purposes of the sales tax, a return shall be filed by every seller and also by every person who is liable for the sales tax under this part. For purposes of the use tax, a return shall be filed by every retailer engaged in business in this state and by every person purchasing tangible personal property, the storage, use, or other consumption of which is subject to the use tax, who has not paid the use tax due to a retailer required to collect the tax.
(c) Any retailer or other person who fails or refuses to furnish any return required to be made, or who fails or refuses to furnish a supplemental return or other data required by the board, is guilty of a misdemeanor punishable as provided in Section 7153.
Notes and commentary — not statutory text
History
Amended by Stats. 2000, Ch. 923, Sec. 4. Effective January 1, 2001.
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=6452.
- Text hash
- sha256 6a5cdf271875671fccd5c4c93d087deea6a3c9cf2b2dbb4462cd85b026e18fdc
- 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
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Revenue and Taxation Code
Cited by 7 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 6452. Each shows the citation as that text prints it.
Revenue and Taxation Code
- Rev. & Tax. Code, § 6292Printed as Section 6452
- Rev. & Tax. Code, § 6293Printed as Section 6452
- Rev. & Tax. Code, § 6294Printed as Section 6452
- Rev. & Tax. Code, § 6295Printed as Section 6452
- Rev. & Tax. Code, § 6452.05Printed as Section 6452
- Rev. & Tax. Code, § 6591.3Printed as Section 6452
- Rev. & Tax. Code, § 7051.3Printed as Section 6452
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.