Section 41054 Of Article 1. Due And Payable Dates From California Revenue And Taxation Code >> Division 2. >> Part 20. >> Chapter 4. >> Article 1.

. The board for good cause may extend not to exceed one month the time for making any return or paying any amount required to be paid under this part. The extension may be granted at any time provided a request therefor is filed with the board within or prior to the period for which the extension may be granted.