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Cal. Rev. & Tax. Code § 18572

Individuals and Fiduciaries

Showing this section's text as in effect on January 1, 2013 (in force January 1, 2013 – January 1, 2023). View current 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 Franchise Tax Board to be affected by a state of emergency declared by the Governor.

Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.