Section 18410.

Cal. Revenue and Taxation Code - RTC § 18410.
in effect
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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.

References

referencesCal. Revenue and Taxation Code - RTC § 17001.
referencesCal. Revenue and Taxation Code - RTC § 23001.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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