Rev. & Tax. Code, § 18566 · Article 1. Individuals and Fiduciaries
Rev. & Tax. Code, § 18566
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Returns filed under this article on the basis of the calendar year shall be filed on or before the 15th day of April following the close of the calendar year. Returns made on the basis of a fiscal year shall be filed on or before the fifteenth day of the fourth month following the close of the fiscal year.
Notes and commentary — not statutory text
History
Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=18566.
- Text hash
- sha256 e185d62ef55f409c88b860760dbe9035d2125efbee1ac525101cb9f5c45f7dd8
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
Cited by 6 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 18566. Each shows the citation as that text prints it.
Revenue and Taxation Code
- Rev. & Tax. Code, § 17039Printed as Section 18566
- Rev. & Tax. Code, § 17052.10Printed as Section 18566
- Rev. & Tax. Code, § 17052.11Printed as Section 18566
- Rev. & Tax. Code, § 19136.12Printed as Section 18566
- Rev. & Tax. Code, § 19136.13Printed as Section 18566
- Rev. & Tax. Code, § 23036Printed as Section 18566
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.