{"code":"RTC","codeName":"Revenue and Taxation Code","section":"38404","citation":"Rev. & Tax. Code, § 38404","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 18.5. TIMBER YIELD TAX [38101. - 38908.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-18.5"},{"name":"CHAPTER 5. Determinations [38401. - 38455.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-18.5/chapter-5"},{"name":"ARTICLE 1. Returns and Payments [38401. - 38405.5.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-18.5/chapter-5/article-1"}],"history":"Amended by Stats. 2021, Ch. 432, Sec. 31.   (SB 824)   Effective January 1, 2022.","effective":"2022-01-01","html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/returns-and-payments-38404","source":"California Legislative Information bulk export (pubinfo)"}