Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 32251.5 — Returns and Payments

Cal. Rev. & Tax. Code § 32251.5

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
1996-01-01
Current through
Nov 2, 2026 (California Legislative Counsel)

The board, if it deems it necessary in order to facilitate the collection of the amount of taxes, may require returns and payment of the amount of taxes for quarterly or annual periods depending on the principal place of business of the taxpayer, the amount of business done by the taxpayer, or…

Citator

Cal. Rev. & Tax. Code § 32251.5 — Returns and Payments is in force in the current edition of the Code, and nothing recorded condemns it.

The board, if it deems it necessary in order to facilitate the collection of the amount of taxes, may require returns and payment of the amount of taxes for quarterly or annual periods depending on the principal place of business of the taxpayer, the amount of business done by the taxpayer, or the amount of taxes normally paid or payable by the taxpayer.