Section 20622 Of Article 3. Claims From California Revenue And Taxation Code >> Division 2. >> Part 10.5. >> Chapter 2. >> Article 3.

. The claim for postponement shall be filed after October 1 of the fiscal year in which the postponement is claimed and on or before February 10 of that fiscal year; if February 10th falls on Saturday, Sunday, or a legal holiday, the date is extended to the next business day.