Section 155.3 Of Chapter 2. Administrative Provisions From California Revenue And Taxation Code >> Division 1. >> Part 1. >> Chapter 2.

. The time fixed for the performance of any act by the auditor or tax collector may be extended by the Controller for not more than 30 days, or, in the case of public calamity, 40 days. If an extension of time is granted, the Controller shall give written notice thereof to the county auditor, tax collector, assessor, and board of supervisors. There shall be the same extension of time for any act of the Controller dependent on the act for which time was extended.