Section 6451.

Cal. Revenue and Taxation Code - RTC § 6451.
in effect
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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.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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