Cal. Code Regs. tit. 2 § 1138.66

Current through Register 2025 Notice Reg. No. 2, January 10, 2025

Section 1138.66 - Extension of Time

An extension of time for filing a return does not operate to extend the time for payment of the tax.

Cal. Code Regs. Tit. 2, § 1138.66

1. New section filed 4-29-96; operative 5-29-96 (Register 96, No. 18)

Note: Authority cited: Section 14103, Revenue and Taxation Code. Reference: Section 13531, Revenue and Taxation Code.

1. New section filed 4-29-96; operative 5-29-96 (Register 96, No. 18)