Cal. Rev. & Tax. Code § 38404

Current through the 2023 Legislative Session.
Section 38404 - Returns and payment for quarterly periods other than calendar quarters or for other than quarterly periods

The department, if it deems it necessary in order to insure payment to or facilitate the collection by the state of the amount of taxes, may require returns and payment of the amount of taxes for quarterly periods other than calendar quarters, or for other than quarterly periods.

Ca. Rev. and Tax. Code § 38404

Amended by Stats 2021 ch 432 (SB 824),s 31, eff. 1/1/2022.
Added by Stats. 1976, Ch. 176.