California Revenue and Taxation Code

§ 18566

RTC § 18566 Effective Jun 16, 1993Div. 2 · Part 10.2 · Ch. 2 · Art. 1

Statute text

Returns filed under this article on the basis of the calendar year shall be filed on or before the 15th day of April following the close of the calendar year. Returns made on the basis of a fiscal year shall be filed on or before the fifteenth day of the fourth month following the close of the fiscal year.

Legislative history

Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.