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DIVISION 2. OTHER TAXES 6001-61050›PART 14. ALCOHOLIC BEVERAGE TAX 32001-32557›CHAPTER 6. Determinations 32251-32313›ARTICLE 1. Returns and Payments 32251-32258

§ 32251.5

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

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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California Revenue and Taxation Code

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