{"code":"RTC","codeName":"Revenue and Taxation Code","section":"46152","citation":"Rev. & Tax. Code, § 46152","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 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001. - 46751.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-24"},{"name":"CHAPTER 3. Determinations [46151. - 46357.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-24/chapter-3"},{"name":"ARTICLE 1. Returns and Payments [46151. - 46159.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-24/chapter-3/article-1"}],"history":"Added by Stats. 1991, Ch. 300, Sec. 6.   Effective August 1, 1991.","effective":"1991-08-01","html":"<p>The board, if it determines it necessary in order to facilitate the administration of this part, may require returns and payments specified under Section <a href=\"/rtc/46151\">46151</a> to be made for periods other than monthly.</p>","text":"The board, if it determines it necessary in order to facilitate the administration of this part, may require returns and payments specified under Section 46151 to be made for periods other than monthly.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/returns-and-payments-46152","source":"California Legislative Information bulk export (pubinfo)"}