§ 38404
48 words·~1 min read·
/ca/revenue-and-taxation-code/38404A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.