Laws, Regulations and Annotations

Business Taxes Law Guide—Revision 2024

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38405. Extension of time. (a) Except as provided in subdivision (b), the California Department of Tax and Fee Administration for good cause may extend for not to exceed one month the time for making any return or paying any amount required to be paid under this part. The extension may be granted at any time provided a request therefor is filed with the California Department of Tax and Fee Administration within or prior to the period for which the extension may be granted.

(b) (1) In the case of a disaster, the California Department of Tax and Fee Administration, for a period not to exceed three months, may extend the time for making any report or return or paying any tax required under this part. The extension may be granted at any time provided a request therefor is filed with the California Department of Tax and Fee Administration within or before the period for which the extension may be granted.

(2) For purposes of this section, "disaster" means fire, flood, storm, tidal wave, earthquake, or similar public calamity, whether or not resulting from natural causes.

(c) Any person to whom an extension is granted shall pay, in addition to the tax, interest at the modified adjusted rate per month, or fraction thereof, as defined in Section 6591.5, from the date on which the tax would have been due without the extension until the date of payment.

History—Stats. 1982, Ch. 5 (First Extra Session), in effect June 1, 1982, substituted "adjusted annual rate established pursuant to Section 19269" for "rate of 1 percent per month, or fraction thereof, "after "interest at the" in the second paragraph. Stats. 1996, Ch. 1087, in effect January 1, 1997, substituted "Section 19521" for "Section 19269" after "established pursuant to". Stats. 2016, Ch. 257 (AB 1559), in effect September 9, 2016, designated the former first paragraph as subdivision (a) and substituted "Except as provided in subdivision (b), the" for "The" before "board for" in the first sentence therein, added subdivision (b), and designated the former second paragraph as subdivision (c). Stats. 2021, Ch. 432 (SB 824), in effect January 1, 2022, substituted "California Department of Tax and Fee Administration" for "board" throughout; added "modified" after "interest at the", deleted "annual" after "adjusted", substituted "per month, or fraction thereof, as defined in" for "established pursuant to" after "rate", and substituted "6591.5," for "19521" after "Section" in subdivision (c).

Note.—Section 89 of Stats. 1982, Ch. 5 (First Extra Session) provided that the provisions of this act shall apply to all interest and additions to tax accruing on or after the effective date of this act.