{"data":{"id":"us-ca/rtc-6451","jurisdiction":"us-ca","citation":"RTC § 6451","heading":"","body":"The taxes imposed by this part are due and payable to the board quarterly on or before the last day of the month next succeeding each quarterly period.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 1. SALES AND USE TAXES [6001. - 7176.]","CHAPTER 5. Determinations [6451. - 6597.]","ARTICLE 1. Returns and Payments [6451. - 6459.5.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"8221b01865f30e71dfb40a50b4ba1a2aab95657228ca90a948e3acadc9a7697b","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-6423","next":"us-ca/rtc-6452"},"notice":"GroundRules: Original legal text. Not legal advice."}