{"code":"RTC","codeName":"Revenue and Taxation Code","section":"50110","citation":"Rev. & Tax. Code, § 50110","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 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101. - 50162.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-26"},{"name":"CHAPTER 3. Determinations [50109. - 50120.3.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-26/chapter-3"},{"name":"ARTICLE 1. Reports and Payments [50109. - 50112.6.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-26/chapter-3/article-1"}],"history":"Repealed and added by Stats. 1990, Ch. 1366, Sec. 42.   Effective September 27, 1990.","effective":"1990-09-27","html":"<p>The board, if it determines it to be necessary in order to facilitate the administration of this part, may require returns and payments specified under Section <a href=\"/rtc/50109\">50109</a> to be made for periods other than quarterly.</p>","text":"The board, if it determines it to be necessary in order to facilitate the administration of this part, may require returns and payments specified under Section 50109 to be made for periods other than quarterly.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/reports-and-payments-50110","source":"California Legislative Information bulk export (pubinfo)"}