Cal. RTC § 12107
This is the official text of Cal. RTC § 12107, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
Whenever in this part the date, April 1st, is used as the beginning date for the computation of interest, attachment of penalties, or the fixing of periods of limitation, the date, June 15th, shall be substituted in lieu thereof with respect to taxes for ocean marine insurance.
Status: in_force · Read it on the official government site
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