Rev. & Tax. Code, § 18570 · Article 1. Individuals and Fiduciaries
Rev. & Tax. Code, § 18570
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) In the case of an individual who is serving as a member of the armed forces of the United States or any auxiliary branch thereof, or the merchant marine, beyond the boundaries of the United States, the Franchise Tax Board shall automatically grant, without application being made therefor, an extension of time, free from interest and penalties, for filing the return (except income withheld at source), for payment of the tax (except income withheld at source), for taking any of the steps required by Sections 19041, 19045, 19306, 19324, and 19331, until 180 days after his or her return to the United States.
(b) “United States,” as used in subdivision (a), means the 50 states of the United States and the District of Columbia.
(c) This section shall also apply to the spouse of any individual described in subdivision (a).
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=18570.
- Text hash
- sha256 eddc62e71082ad5a85597fb31aa90994dca12c758b7e63435affa0a293fb4d76
- 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
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Revenue and Taxation Code
- Rev. & Tax. Code, § 19041Printed as Sections 19041, 19045, 19306, 19324, and 19331
- Rev. & Tax. Code, § 19045Printed as Sections 19041, 19045, 19306, 19324, and 19331
- Rev. & Tax. Code, § 19306Printed as Sections 19041, 19045, 19306, 19324, and 19331
- Rev. & Tax. Code, § 19324Printed as Sections 19041, 19045, 19306, 19324, and 19331
- Rev. & Tax. Code, § 19331Printed as Sections 19041, 19045, 19306, 19324, and 19331
Cited by 1 provision
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Revenue and Taxation Code
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