Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 12306 — Tax Returns and Initial Payments
Cal. Rev. & Tax. Code § 12306
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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…
Citator
Cal. Rev. & Tax. Code § 12306 — Tax Returns and Initial Payments is in force in the current edition of the Code, and nothing recorded condemns it.
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.