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Cal. Revenue and Taxation Code § 18410

Cal. Revenue and Taxation Code § 18410

California · California Revenue and Taxation Code · Status: effective · Effective 2013-01-01

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Cal. Revenue and Taxation Code § 18410, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/920892
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For purposes of Part 10 (commencing with Section 17001), Part 11 (commencing with Section 23001), and this part, a legal holiday includes a federal legal holiday recognized by the Internal Revenue Service under Section 7503 of the Internal Revenue Code.