(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.
(Amended by Stats. 2012, Ch. 382, Sec. 1. (SB 1158) Effective January 1, 2013.)
Last modified: October 25, 2018