§ 12306

California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California

The commissioner, for good cause shown, may extend for not to exceed 30 days the time for filing a tax return or paying any amount required to be paid with the return. The extension may be granted at any time, provided that a request therefor is filed with the commissioner within or prior to the period for which the extension may be granted.

(Amended by Stats. 1965, Ch. 510.)

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California Revenue and Taxation Code

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