California Statutes
§ 18410. — 18410. (Added by Stats. 2012, Ch. 313, Sec. 1.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 10.2. PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS·Ch. 1. CHAPTER 1. General Provisions·Art. 1. ARTICLE 1. General Application
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.
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California § 18410. (18410. (Added by Stats. 2012, Ch. 313, Sec. 1.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 2012, Ch. 313, Sec. 1. (AB 318) Effective January 1, 2013.