California Revenue and Taxation Code ARTICLE 3 - Claims

• Section 20621.
  Each claimant applying for postponement under Article 2 (commencing with Section 20601) shall file a claim under penalty of perjury with the Controller on a...
• Section 20622.
  The claim for postponement shall be filed after October 1 of the fiscal year in which the postponement is claimed and on or before February...

Last modified: October 22, 2018