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2020 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 1 - SALES AND USE TAXES
CHAPTER 5 - Determinations
ARTICLE 1 - Returns and Payments
Section 6451.
Universal Citation: CA Rev & Tax Code § 6451 (2020)
6451.
The taxes imposed by this part are due and payable to the board quarterly on or before the last day of the month next succeeding each quarterly period.
(Amended by Stats. 1947, Ch. 567.)
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