Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2022

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".