§ 18410
40 words·~1 min read·
/ca/revenue-and-taxation-code/18410A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
For purposes of Part 10 (commencing with Section 17001), Part 11 (commencing with Section 23001), and this part, a legal holiday includes a federal legal holiday recognized by the Internal Revenue Service under Section 7503 of the Internal Revenue Code.