California Legal Codes and Statutes

§ 18410

Added by Stats. 2012, Ch. 313, Sec. 1. (AB 318) Effective January 1, 2013.

For purposes of Part 10 (commencing with Section 17001), Part 11 (commencing with Section 23001), and this part, a legal holiday includes a federal legal holiday recognized by the Internal Revenue Service under Section 7503 of the Internal Revenue Code.

Cite this section

Cal. Rev. & Tax. Code § 18410 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-10-2-administration-of-franchise-and-income-tax-laws/chapter-1-general-provisions/article-1-general-application/section-18410

Other sections in Article 1 - General Application

§ 18401§ 18402§ 18403§ 18405§ 18405.1§ 18406§ 18407§ 18408§ 18409§ 18410§ 18410.2

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