Section 8755 Of Article 1. Returns And Payments From California Revenue And Taxation Code >> Division 2. >> Part 3. >> Chapter 4. >> Article 1.
8755
. The board, if it deems it necessary in order to ensure
payment of the tax imposed by this part, or to facilitate the
administration of this part, may require returns and payment of the
tax to be made for designated periods other than quarterly periods.
On or before the last day of the calendar month following each
designated period, a return for the preceding designated period shall
be filed with the board in any form as the board may prescribe.