Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Oil Spill Response, Prevention, and Administration Fees Law

Revenue and Taxation Code

Chapter 3. Determinations

Article 1. Returns and Payments

Section 46153

46153. Extension of time. (a) The board, for good cause, may extend, for a period 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 if a request for the extension 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. 1993, Ch. 589, in effect January 1, 1994, added "a period" after "may extend, for" and substituted "for the extension" for "therefore" after "if a request" in subdivision (a).