California Revenue and Taxation Code

§ 46153

RTC § 46153 Effective Sep 9, 2016Div. 2 · Part 24 · Ch. 3 · Art. 1

Statute text

(a)Except as provided in subdivision (b), the board, for good cause, may extend, for a period not to exceed one month, the time for making any return or paying any amount required to be paid under this part. The extension may be granted at any time if a request for the extension is filed with the board within or prior to the period for which the extension may be granted.

(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 fee 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. 11. (AB 1559) Effective September 9, 2016.