Section 17322.

Cal. Revenue and Taxation Code - RTC § 17322.
in effect
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For purposes of Section 302(c)(2) of the Internal Revenue Code, the periods of limitation to be extended for one year are the periods provided in Sections 19057 and 19371.

References

referencesCal. Revenue and Taxation Code - RTC § 302.
referencesCal. Revenue and Taxation Code - RTC § 19057.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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