§ 1138.32

Cal. Code Regs. tit. 2, § 1138.32

Extension of Time.

Effective May 29, 1996Register 96, No. 18Authority cited: Section 14103, Revenue and Taxation Code. Reference: Sections 13502, 13532, Revenue and Taxation Code.State of California

An extension of time in which to file the return does not operate as an extension of time in which to make payment.

Note: Authority cited: Section 14103, Revenue and Taxation Code. Reference: Sections 13502, 13532, Revenue and Taxation Code.

History

1. New section filed 4-29-96; operative 5-29-96 (Register 96, No. 18)