{"code":"RTC","codeName":"Revenue and Taxation Code","section":"55041.1","citation":"Rev. & Tax. Code, § 55041.1","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 30. FEE COLLECTION PROCEDURES LAW [55001. - 55381.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-30"},{"name":"CHAPTER 3. Determinations [55040. - 55103.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-30/chapter-3"},{"name":"ARTICLE 1. Returns and Payments [55040. - 55046.5.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-30/chapter-3/article-1"}],"history":"Added by Stats. 2009, Ch. 545, Sec. 5.   (AB 1547)   Effective January 1, 2010.","effective":"2010-01-01","html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/returns-and-payments-55041-1","source":"California Legislative Information bulk export (pubinfo)"}