The claim for postponement shall be filed after May 15 of the calendar year in which the fiscal year for which postponement is claimed begins, and on or before December 10 of that fiscal year; if December 10th falls on Saturday, Sunday, or a legal holiday, the date is extended to the next business day.
Cal. Rev. & Tax. Code § 20622
Claims
Showing this section's text as in effect on January 1, 2011 (in force January 1, 2011 – January 1, 2013). View current text →
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.