Section 20641.5 Of Chapter 4. Administration From California Revenue And Taxation Code >> Division 2. >> Part 10.5. >> Chapter 4.

. If the Controller determines that good cause exists, a reasonable extension for filing a claim under Chapter 2 (commencing with Section 20581), Chapter 3 (commencing with Section 20625), Chapter 3.3 (commencing with Section 20639), or Chapter 3.5 (commencing with Section 20640) may be granted. However, no extension shall be granted beyond the fiscal year for which postponement is claimed.