Revenue and Taxation Code section 17322

For purposes of Section 302(c)(2) of the Internal Revenue Code, the periods of limitation to be extended for one year are the periods provided in Section 19057 and 19371.

Source: Section 17322, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17322. (updated Jun. 16, 1993; accessed Jun. 18, 2026).

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Up to date

Verified:
Jun. 18, 2026

§ 17322's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_17322

Original Source: Section 17322, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17322. (last accessed May 12, 2025).