Cal. Rev. & Tax. Code § 20622
Claims
Redline — January 1, 2011 → current.View current text →
Current — January 1, 2015
As of January 1, 2011
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.
The claim for postponement shall be filed after October 1 of the fiscal year in which the postponement is claimed and on or before February 10 of that fiscal year; if February 10th falls on Saturday, Sunday, or a legal holiday, the date is extended to the next business day.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.