Section 20640.8.

CA Rev & Tax Code § 20640.8 (2019) (N/A)
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The claim for postponement shall be filed after October 1 of the fiscal year in which postponement is claimed and on or before February 10 of such fiscal year. If February 10th falls on Saturday, Sunday or a legal holiday, the date is extended to the next business day.

(Amended by Stats. 2015, Ch. 391, Sec. 33. (SB 801) Effective January 1, 2016.)