Revenue and Taxation Code section 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.

Source: Section 32251.5, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=32251.­5.­ (updated Jan. 1, 1996; accessed Dec. 15, 2025).

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Verified:
Dec. 15, 2025

§ 32251.5's source at ca​.gov