California Revenue and Taxation Code
§ 166
RTC § 166Div. 1 · Part 1 · Ch. 2
Statute text
View on leginfo.ca.gov(a)Whenever a taxpayer is required to file any statement, affidavit, application, or any other paper or document with a taxing agency by a specified time on a specified date, such filing shall be deemed to be within the specified period if it is sent by United States mail, properly addressed with postage prepaid, and bears a post office cancellation mark of the specified date, or earlier within the specified period, stamped on the envelope, or on itself, or if proof satisfactory to the agency establishes that the mailing occurred on the specified date, or earlier within the specified period.
(b)The provisions of this section shall supersede any contrary special provision of this division unless such special provision specifically provides that this section shall not be applicable.
(c)The provisions of this section are applicable to any filing required to be made by ordinance, rule, or regulation of a taxing agency.
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Legislative history
Amended by Stats. 1970, Ch. 748.