Laws, Regulations and Annotations


Business Taxes Law Guide—Revision 2024

Sales And Use Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 5. Determinations

Article 1. Returns and Payments

Section 6451

6451. Due date. 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.

History—Stats. 1947, p. 1556, operative July 1, 1947, substituted "last " for "fifteenth."

Payment of tax by administrator.—An administrator operating the business of a deceased retailer is under a duty to pay the sales tax promptly. The probate court should, accordingly, direct the immediate payment of all sales taxes which are due. Estate of Morris (1940) 37 Cal.App.2d 155. See also Section 6756, which specifically provides for priority under certain circumstances.