DIVISION 2. OTHER TAXES 6001-61050›PART 18.5. TIMBER YIELD TAX 38101-38908›CHAPTER 5. Determinations 38401-38455›ARTICLE 1. Returns and Payments 38401-38405.5

§ 38404

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

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.)

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California Revenue and Taxation Code

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