California Revenue and Taxation Code

§ 32253

RTC § 32253 Effective Sep 9, 2016Div. 2 · Part 14 · Ch. 6 · Art. 1

Statute text

(a)Except as provided in subdivision (b), the board for good cause may extend for not to exceed one month the time for making any report or paying any tax.

(b)(1) In the case of a disaster, the board, for a period not to exceed three months, may extend the time for making any report or return or paying any tax required under this part. The extension may be granted at any time provided a request therefor is filed with the board within or before the period for which the extension may be granted.

(2)For purposes of this section, “disaster” means fire, flood, storm, tidal wave, earthquake, or similar public calamity, whether or not resulting from natural causes.

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Legislative history

Amended by Stats. 2016, Ch. 257, Sec. 5. (AB 1559) Effective September 9, 2016.