Laws, Regulations and Annotations


Business Taxes Law Guide—Revision 2024

Fee Collection Procedures Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 30. 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.