DIVISION 2. OTHER TAXES 6001-61050›PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS 18401-19802›CHAPTER 1. General Provisions 18401-18417›ARTICLE 1. General Application 18401-18410.2

§ 18410

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

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.)

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California Revenue and Taxation Code

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