California Revenue and Taxation Code

§ 18572

RTC § 18572 Effective Jun 27, 2024Div. 2 · Part 10.2 · Ch. 2 · Art. 1

Statute text

(a)Section 7508A of the Internal Revenue Code, relating to postponement of certain tax-related deadlines, shall apply, except as otherwise provided.

(b)Section 7508A of the Internal Revenue Code, relating to postponement of certain tax-related deadlines, shall apply to a taxpayer determined by the Director of Finance to be affected by a state of emergency declared by the Governor.

(c)Notwithstanding any other provision of law, the postponement of certain tax-related deadlines under this section shall be determined by the Director of Finance.

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Legislative history

Amended by Stats. 2024, Ch. 34, Sec. 28. (SB 167) Effective June 27, 2024.