Laws, Regulations & Annotations


Business Taxes Law Guide – Revision 2021

Fee Collection Procedures Law

Chapter 3. Determinations

Article 1. Returns and Payments

Section 55041.1

55041.1. Final return. 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.

History.—Added by Stats. 2009, Ch. 545 (AB 1547), in effect January 1, 2010.