There Is a Newer Version of this Section
  1. 2024 California Code
  2. 2023 California Code (here)
  3. 2022 California Code
  4. View All Versions
View Our Newest Version Here

2023 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW
CHAPTER 3 - Determinations
ARTICLE 1 - Reports and Payments
Section 45152.5.

Universal Citation:
CA Rev & Tax Code § 45152.5 (2023)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.
Previous Next

45152.5. (a) Subject to subdivision (c), the Governor issues a state of emergency proclamation, the department may extend the time, for a period not to exceed three months, for making any report or return or paying any fee required under this part for any person in an area identified in the state of emergency proclamation.

(b) If the department 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 department 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.

(Added by Stats. 2022, Ch. 474, Sec. 74. (SB 1496) Effective January 1, 2023.)

Previous Next
Disclaimer: These codes may not be the most recent version. California may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.