Cal. Rev. & Tax. Code § 41052.1
Due and Payable Dates
Redline — January 1, 2011 → current.View current text →
Current — January 1, 2021
As of January 1, 2011
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.
The department may require the payment of the amount due and the filing of returns for periods other than the periods set forth under this part.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.