DIVISION 2. OTHER TAXES 6001-61050›PART 30. FEE COLLECTION PROCEDURES LAW 55001-55381›CHAPTER 3. Determinations 55040-55103›ARTICLE 1. Returns and Payments 55040-55046.5

§ 55041.1

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

The board may require the payment of the amount due and the filing of returns for periods other than the period or periods set forth in the tax and fee laws administered under this part.

(Added by Stats. 2009, Ch. 545, Sec. 5. (AB 1547) Effective January 1, 2010.)

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California Revenue and Taxation Code

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