Cal. Pub. Res. Code § 42886.1
Financial Provisions
Redline — January 1, 2011 → current.View current text →
Current — January 1, 2023
As of January 1, 2011
(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.
(a) The California Department of Tax and Fee Administration, 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.
(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 California Department of Tax and Fee Administration in the form as the California Department of Tax and Fee Administration may prescribe.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.