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Document Citation:
Cal Rev & Tax Code § 18572
Header:
CALIFORNIA CODES ANNOTATED
REVENUE AND TAXATION CODE
Division 2. Other Taxes
Part 10.2. Administration of Franchise and Income Tax Laws
Chapter 2. Returns
Article 1. Individuals and Fiduciaries
Date:
03/20/2014
Document:
§ 18572. Applicability of Internal Revenue Code provisions relating to postponement of certain tax-related deadlines
(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.
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