Revenue and Taxation 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, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=18410. (updated Jan. 1, 2013; accessed Jun. 25, 2025).

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18402
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18405.1
18406
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18410
18410.2

Up to date

Verified:
Jun. 25, 2025

§ 18410's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_18410

Original Source: Section 18410, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=18410. (last accessed May 12, 2025).