Home/California/Statutes/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/§ 18410.
California Statutes

§ 18410. — 18410. (Added by Stats. 2012, Ch. 313, Sec. 1.)

California § 18410.
JurisdictionCalifornia
Code RTCRevenue 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

This text of California § 18410. (18410. (Added by Stats. 2012, Ch. 313, Sec. 1.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Cal. Revenue and Taxation Code - RTC Code § 18410. (2026).

Text

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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Legislative History

Added by Stats. 2012, Ch. 313, Sec. 1. (AB 318) Effective January 1, 2013.

Nearby Sections

2
§ 18410.
18410. (Added by Stats. 2012, Ch. 313, Sec. 1.)
§ 18410.2.
18410.2. (Amended by Stats. 2022, Ch. 28, Sec. 146.)
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California § 18410., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/18410..