Revenue and Taxation Code § 18410
‹ § 18409§ 18410.2 ›Open in browserleginfo ↗18410.
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.
(Added by Stats. 2012, Ch. 313, Sec. 1. (AB 318) Effective January 1, 2013.)