Section 12306 Of Article 1. Tax Returns And Initial Payments From California Revenue And Taxation Code >> Division 2. >> Part 7. >> Chapter 4. >> Article 1.

. The commissioner, for good cause shown, may extend for not to exceed 30 days the time for filing a tax return or paying any amount required to be paid with the return. The extension may be granted at any time, provided that a request therefor is filed with the commissioner within or prior to the period for which the extension may be granted.