Rev. & Tax. Code, § 32251.5 · Article 1. Returns and Payments
Rev. & Tax. Code, § 32251.5
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
The board, if it deems it necessary in order to facilitate the collection of the amount of taxes, may require returns and payment of the amount of taxes for quarterly or annual periods depending on the principal place of business of the taxpayer, the amount of business done by the taxpayer, or the amount of taxes normally paid or payable by the taxpayer.
Notes and commentary — not statutory text
History
Amended by Stats. 1995, Ch. 555, Sec. 46. Effective January 1, 1996.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=32251.5.
- Text hash
- sha256 3b1643d49f7596ed9bccb21114f4bdd93ef420dd55ff4421345440318a891fd7
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
Cited by 1 provision
Provisions in this library whose text cites Rev. & Tax. Code, § 32251.5. Each shows the citation as that text prints it.
Revenue and Taxation Code
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