§ 1138.66

Cal. Code Regs. tit. 2, § 1138.66

Extension of Time.

Effective May 29, 1996Register 96, No. 18Authority cited: Section 14103, Revenue and Taxation Code. Reference: Section 13531, Revenue and Taxation Code.State of California

An extension of time for filing a return does not operate to extend the time for payment of the tax.

Note: Authority cited: Section 14103, Revenue and Taxation Code. Reference: Section 13531, Revenue and Taxation Code.

History

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