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BTLG Table of Contents > Alcoholic Beverage Tax Law > Chapter 6 > Section 32251.5

Alcoholic Beverage Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 14. Alcoholic Beverage Tax
Chapter 6. Determinations

Article 1 Returns and Payments

Section 32251.5

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32251.5. Quarterly or annual returns. 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.

History—Added by Stats. 1975, Ch. 1186, in effect January 1, 1976. Stats. 1995, Ch. 555, in effect January 1, 1996, deleted "Whenever the returns filed by a taxpayer report tax liabilities that average less than one hundred dollars ($100) per month," at the beginning of the section.