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Business Taxes Law Guide—Revision 2026
Private Detention Facility Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 28. Private Detention Facility Tax Law
Chapter 3. Administration
Section 53006
53006. Due date; payments and returns. (a) The taxes imposed by this part shall be due and payable annually on or before July 31 following the close of the prior fiscal year.
(b) The payments shall be accompanied by a return filed using electronic media on or before July 31 of each year for the preceding fiscal year. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the department.
History—Added by Stats. 2026, Ch. 740 (AB 1633), in effect September 29, 2026.