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2017 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 14 - ALCOHOLIC BEVERAGE TAX
CHAPTER 6 - Determinations
ARTICLE 1 - Returns and Payments
Section 32251.5.
Universal Citation: CA Rev & Tax Code § 32251.5 (2017)
32251.5.
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.
(Amended by Stats. 1995, Ch. 555, Sec. 46. Effective January 1, 1996.)
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