{"data":{"id":"us-ca/rtc-32251.5","jurisdiction":"us-ca","citation":"RTC § 32251.5","heading":"","body":"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.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 14. ALCOHOLIC BEVERAGE TAX [32001. - 32557.]","CHAPTER 6. Determinations [32251. - 32313.]","ARTICLE 1. Returns and Payments [32251. - 32258.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"3b1643d49f7596ed9bccb21114f4bdd93ef420dd55ff4421345440318a891fd7","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-32251","next":"us-ca/rtc-32252"},"notice":"GroundRules: Original legal text. Not legal advice."}