California Revenue and Taxation Code 12306 – The commissioner, for good cause shown, may extend for not to exceed …
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The commissioner, for good cause shown, may extend for not to exceed 30 days the time for filing a tax return or paying any amount required to be paid with the return. The extension may be granted at any time, provided that a request therefor is filed with the commissioner within or prior to the period for which the extension may be granted.
(Amended by Stats. 1965, Ch. 510.)