§ 12306
63 words·~1 min read·
/ca/revenue-and-taxation-code/12306A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.