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2021 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 22 - HAZARDOUS SUBSTANCES TAX LAW
CHAPTER 3 - Determinations
ARTICLE 1 - Returns and Payments
Section 43160.
Universal Citation:
CA Rev & Tax Code § 43160 (2021)
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43160.
Every person who is required to file the returns and make the payments specified in Section 43151, 43152.6, 43152.7, 43152.9, 43152.13, or 43152.14 shall, upon transfer or discontinuance of operations, file closing returns on forms prescribed by the board. The closing returns shall be due and payable on the last day of the month following the end of the quarterly period in which the transfer or discontinuance takes place.
(Amended by Stats. 2021, Ch. 73, Sec. 105. (SB 158) Effective July 12, 2021.)
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