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California Revenue And Taxation Code Section 18567

Legal Research Home > California Lawyer > Revenue and Taxation Code > California Revenue And Taxation Code Section 18567

(a) The Franchise Tax Board may grant a reasonable extension
of time for filing any return, declaration, statement or other
document required by Part 10 (commencing with Section 17001) or this
part in the manner and form as the Franchise Tax Board may determine.
  Except for a taxpayer residing or traveling abroad, no extension
shall be for more than six months.  In the case of a taxpayer
residing or traveling abroad, returns shall be filed no later than
the 15th day of the sixth month following the close of the taxable
year, unless the requirements for extension have been fulfilled on or
before that date.
   (b) An extension of time granted pursuant to this section is not
an extension of time for payment of tax required to be paid on or
before the due date of the return without regard to extension.
Underpayment of tax penalties shall be imposed as provided by law
without regard to any extension granted under this section.
   (c) A reasonable extension for payment of tax required by this
part may be granted by the Franchise Tax Board whenever in its
judgment good cause exists.

Last modified: January 12, 2009