California § 6455 - The board, if it deems it necessary in order to insure payment to or facilitate t
Full text of California Public Contract Code - PCC § 6455 — The board, if it deems it necessary in order to insure payment to or facilitate t, with citation guidance and answers to common questions.
§ 6455. The board, if it deems it necessary in order to insure payment to or facilitate t
(a) The board, if it deems it necessary in order to insure payment to or facilitate the collection by the state of the amount of taxes, may require returns and payment of the amount of taxes for quarterly periods other than calendar quarters depending upon the principal place of business of the seller, retailer or purchaser as the case may be, or for designated periods other than quarterly periods. (b) On or before the last day of the month following each designated period, a return for the preceding designated period shall be filed with the board in such form as the board may prescribe. (c) Any retailer or other person who fails or refuses to furnish any return required by law to be made, or who fails or refuses to furnish a supplemental return or other data required by the board, is guilty of a misdemeanor punishable as provided in Section 7153.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 6455
What does Public Contract Code - PCC § 6455 cover?
Section 6455 ("The board, if it deems it necessary in order to insure payment to or facilitate t") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite California § 6455?
A common citation format is "Public Contract Code - PCC § 6455" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of California law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.
How does California § 6455 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in California.