Revenue and Taxation Code section 38404

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.

Source: Section 38404, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=38404. (updated Jan. 1, 2022; accessed Jun. 26, 2026).

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Up to date

Verified:
Jun. 26, 2026

§ 38404's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_38404

Original Source: Section 38404, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=38404. (last accessed May 12, 2025).