California Revenue and Taxation Code

§ 12306

RTC § 12306Div. 2 · Part 7 · Ch. 4 · Art. 1

Statute text

The commissioner, for good cause shown, may extend for not to exceed 30 days the time for filing a tax return or paying any amount required to be paid with the return. The extension may be granted at any time, provided that a request therefor is filed with the commissioner within or prior to the period for which the extension may be granted.

Legislative history

Amended by Stats. 1965, Ch. 510.