Section 7659.2.

Cal. Revenue and Taxation Code - RTC § 7659.2.
in effect
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Except in the case of a person required to remit amounts due in accordance with Article 2.5 (commencing with Section 7659.9), for purposes of Section 7659.1, each prepayment shall be accompanied by a report of the amount of that prepayment in a form prescribed by the board and shall be filed with the board on or before the 15th day following each monthly period together with a remittance payable to the Controller of the amount due.

References

referencesCal. Revenue and Taxation Code - RTC § 7659.9.
referencesCal. Revenue and Taxation Code - RTC § 7659.1.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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