Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011

Integrated Waste Management Fee Law

Revenue and Taxation Code

Chapter 3. Determinations

Article 1. Reports and Payments

Section 45152

45152. Extensions. (a) The board for good cause may extend, for not to exceed one month, the time for making any report or return or paying any amount required to be paid under this part. The extension may be granted at any time if a request therefor is filed with the board within or prior to the period for which the extension may be granted.

(b) Any person to whom an extension is granted shall pay, in addition to the fee, interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5 from the date on which the fee would have been due without the extension until the date of payment.

History.—Stats. 1992, Ch. 105, in effect June 30, 1992, added subsection designations "(a)" and "(b)", and added "or return" after "report" in the first sentence of first paragraph.