California Statutes
§ 32251.5. — 32251.5. (Amended by Stats. 1995, Ch. 555, Sec. 46.)
California § 32251.5.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 14.PART 14. ALCOHOLIC BEVERAGE TAX
Ch. 6.CHAPTER 6. Determinations
Art. 1.ARTICLE 1. Returns and Payments
This text of California § 32251.5. (32251.5. (Amended by Stats. 1995, Ch. 555, Sec. 46.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Revenue and Taxation Code - RTC Code § 32251.5. (2026).
Text
The board, if it deems it necessary in order to facilitate the collection of the amount of taxes, may require returns and payment of the amount of taxes for quarterly or annual periods depending on the principal place of business of the taxpayer, the amount of business done by the taxpayer, or the amount of taxes normally paid or payable by the taxpayer.
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Legislative History
Amended by Stats. 1995, Ch. 555, Sec. 46. Effective January 1, 1996.
Nearby Sections
2
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California § 32251.5., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/32251.5..