Section 6454 Of Article 1. Returns And Payments From California Revenue And Taxation Code >> Division 2. >> Part 1. >> Chapter 5. >> Article 1.
6454
. Except as provided in Sections 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.