The board may require the payment of the amount due and the filing of returns for periods other than the period or periods set forth in the tax and fee laws administered under this part.
Cal. Rev. & Tax. Code § 55041.1
Returns and Payments
Known as the Fee Collection Procedures Law
The act spans §§ 55001–55381 (118 sections).
Added by Stats. 2009, Ch. 545, Sec. 5
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.