(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.
(Added by Stats. 2026, Ch. 740, Sec. 1. (AB 1633) Effective September 29, 2026.)