GroundRules
RTC § 53006
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 28. Private Detention Facility Tax Law [53000. - 53007.]
- CHAPTER 3. Administration [53003. - 53007.]
(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.
Collected 2026-10-26T05:58:47Z. Source file · JSON