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Section 6455 Of Article 1. Returns And Payments From California Revenue And Taxation Code >> Division 2. >> Part 1. >> Chapter 5. >> Article 1.
6455
. (a) The board, if it deems it necessary in order to insure
payment to or facilitate the collection by the state of the amount of
taxes, may require returns and payment of the amount of taxes for
quarterly periods other than calendar quarters depending upon the
principal place of business of the seller, retailer or purchaser as
the case may be, or for designated periods other than quarterly
periods.
(b) On or before the last day of the month following each designated period, a return for the preceding designated period shall be filed with the board in such form as the board may prescribe.
(c) Any retailer or other person who fails or refuses to furnish any return required by law to be made, or who fails or refuses to furnish a supplemental return or other data required by the board, is guilty of a misdemeanor punishable as provided in Section 7153.
(b) On or before the last day of the month following each designated period, a return for the preceding designated period shall be filed with the board in such form as the board may prescribe.
(c) Any retailer or other person who fails or refuses to furnish any return required by law to be made, or who fails or refuses to furnish a supplemental return or other data required by the board, is guilty of a misdemeanor punishable as provided in Section 7153.
