§ 32253.5. — 32253.5. (Added by Stats. 2022, Ch. 299, Sec. 1.)

California § 32253.5.

• Jurisdiction: California
• Code RTC: Revenue and Taxation Code - RTC
• Div. 2.: DIVISION 2. OTHER TAXES
• Part 14.: PART 14. ALCOHOLIC BEVERAGE TAX
• Ch. 6.: CHAPTER 6. Determinations
• Art. 1.: ARTICLE 1. Returns and Payments

Text

(a)
Subject to subdivision (c), if the Governor issues a state of emergency proclamation, the board may extend the time, for a period not to exceed three months, for making any report or return or paying any tax required under this part for any person in an area identified in the state of emergency proclamation.
(b)
If the board makes an extension pursuant to subdivision (a), any person in an area identified in a state of emergency proclamation shall not be required to file a request for the extension.
(c)
The board may make the extension in subdivision (a) only during the first 12 months following the issuance of the state of emergency proclamation or the duration of the state of
emergency, whichever is less.

Legislative History

Added by Stats. 2022, Ch. 299, Sec. 1. (SB 440) Effective January 1, 2023.