Cal. Rev. & Tax. Code § 17322

Current through the 2023 Legislative Session.

Section 17322 - Periods of limitation to be extended for one year

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.

Ca. Rev. and Tax. Code § 17322

Amended by Stats. 1993, Ch. 31, Sec. 11. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.