If the board deems it necessary in order to ensure payment or to facilitate the collection by the state of the amount of taxes, the board may require returns and payment of the amount of surcharges for a calendar quarter or calendar year period.
Cal. Rev. & Tax. Code § 41052.1
Due and Payable Dates
Showing this section's text as in effect on January 1, 2011 (in force January 1, 2011 – January 1, 2021). View current text →
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.