Section 46153 Of Article 1. Returns And Payments From California Revenue And Taxation Code >> Division 2. >> Part 24. >> Chapter 3. >> Article 1.
46153
. (a) The board, for good cause, may extend, for a period 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 if a request for the extension is filed with the
board within or prior to the period for which the extension may be
granted.
(b) Any person to whom an extension is granted shall pay, in
addition to the fee, interest at the modified adjusted rate per
month, or fraction thereof, established pursuant to Section 6591.5
from the date on which the fee would have been due without the
extension until the date of payment.