Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802]
( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. ) CHAPTER 1. General Provisions [18401 - 18417]
( Chapter 1 added by Stats. 1993, Ch. 31, Sec. 26. ) ARTICLE 1. General Application [18401 - 18410.2]
( Article 1 added by Stats. 1993, Ch. 31, Sec. 26. ) 18410.
For purposes of Part 10 (commencing with Section 17001), Part 11 (commencing with Section 23001), and this part, a legal holiday includes a federal legal holiday recognized by the Internal Revenue Service under Section 7503 of the Internal Revenue Code.
(Added by Stats. 2012, Ch. 313, Sec. 1. (AB 318) Effective January 1, 2013.)