California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 19001
Official textleginfo.legislature.ca.govlast amended
Except as provided by Article 2 (commencing with Section 19021), the tax imposed under Part 10 (commencing with Section 17001) and Part 11 (commencing with Section 23001) shall be paid at the time and place fixed for filing the return (determined without regard to any extension of time for filing the return).
Source: view the official text