Revenue and Taxation Code section 12306

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.

Source: Section 12306, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=12306.­ (updated Jan. 1, 1965; accessed Jul. 21, 2025).

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Verified:
Jul. 21, 2025

§ 12306's source at ca​.gov