CA Rev & Tax Code Section 18410


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.

Source: Section 18410, .

Last Updated

Aug. 19, 2023

§ 18410’s source at