Laws, Regulations and Annotations
Search
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 6454
6454. Filing return. Except as provided in Section 6479.3 and 6479.31, a person required to file the return shall deliver the return together with a remittance of the amount of the tax due to the office of the board.
History—Stats. 1991, Ch. 473, in effect January 1, 1992, substituted "Except as provided in Section 6479.3, a" for "The" before "person". Stats. 1999, Ch. 865, (SB 1302), in effect January 1, 2000, added "and 6479.31" after "Section 6479.3".