§ 8751 The excise tax imposed by this part is due and payable quarterly on …
§ 8751.5 If any user has paid the tax to a vendor who is the holder of a valid …
§ 8752 (a) Except as provided in subdivision (b), on or before the last …
§ 8753 The user shall accompany each return with a remittance payable to the …
§ 8754 (a) Except as provided in subdivision (b), the board for good …
§ 8754.5 (a) Subject to subdivision (c), if the Governor issues a state …
§ 8755 The board, if it deems it necessary in order to ensure payment of the …

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 3 > Chapter 4 > Article 1 - Returns and Payments

  • Bequest: Property gifted by will.
  • board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Legacy: A gift of property made by will.
  • Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19