Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
California Tire Fee
Chapter 17. California Tire Recycling Act
Article 5. Financial Provisions
42886.1. Payment due date; yearly period. (a) The State Board of Equalization if it deems it necessary in order to ensure payment to or facilitate the collection by the state of the amount of fees, may require returns and payment of the amount of fees for a yearly period.
(b) On or before the 15th day of the month following each designated yearly period, a return for the preceding designated yearly period shall be filed with the State Board of Equalization in the form as the State Board of Equalization may prescribe.