Section 19001.

Cal. Revenue and Taxation Code - RTC § 19001.
in effect
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Except as provided by Article 2 (commencing with Section 19021), the tax imposed under Part 10 (commencing with Section 17001) and Part 11 (commencing with Section 23001) shall be paid at the time and place fixed for filing the return (determined without regard to any extension of time for filing the return).

References

referencesCal. Revenue and Taxation Code - RTC § 19021.
referencesCal. Revenue and Taxation Code - RTC § 17001.
referencesCal. Revenue and Taxation Code - RTC § 23001.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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Cal. Revenue and Taxation Code - RTC § 19001. — Section 19001 | Revenue and Taxation Code - RTC | Corpus