California Code, Revenue and Taxation Code - RTC § 18572

(a) Section 7508A of the Internal Revenue Code  1, relating to postponement of certain tax-related deadlines, shall apply, except as otherwise provided.

(b)  Section 7508A of the Internal Revenue Code , relating to postponement of certain tax-related deadlines, shall apply to a taxpayer determined by the Franchise Tax Board to be affected by a state of emergency declared by the Governor.

1 Internal Revenue Code sections are in Title 26 of the U.S.C.A.

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