Section 41052.1 Of Article 1. Due And Payable Dates From California Revenue And Taxation Code >> Division 2. >> Part 20. >> Chapter 4. >> Article 1.
41052.1
. If the board deems it necessary in order to ensure payment
or to facilitate the collection by the state of the amount of taxes,
the board may require returns and payment of the amount of
surcharges for a calendar quarter or calendar year period.