Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2012

Energy Resources Surcharge Law


Article 2. Returns and Payments

Section 40065

40065. Extensions. The board for good cause may extend not to exceed one month the time for making any return or paying any amount required to be paid under this part. The extension may be granted at any time provided a request therefor is filed with the board within or prior to the period for which the extension may be granted.

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

History.—Stats. 1977, Ch. 624, added the second paragraph. Stats. 1983, Ch. 5, First Extra Session, in effect May 27, 1982, substituted "adjusted . . . 19269" for "rate . . . thereof" before "from" in the second paragraph. Stats. 1984, Ch. 1020, operative July 1, 1985, added "modified" before "adjusted," deleted "annual" before "rate," substituted "Section 6591.5" for "Section 19269".