California Revenue and Taxation Code

§ 38404

RTC § 38404 Effective Jan 1, 2022Div. 2 · Part 18.5 · Ch. 5 · Art. 1

Statute text

The department, 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, or for other than quarterly periods.

Legislative history

Amended by Stats. 2021, Ch. 432, Sec. 31. (SB 824) Effective January 1, 2022.