California Revenue and Taxation Code 38404 – The department, if it deems it necessary in order to insure payment …
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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.
(Amended by Stats. 2021, Ch. 432, Sec. 31. (SB 824) Effective January 1, 2022.)