{"data":{"id":"us-ca/rtc-12306","jurisdiction":"us-ca","citation":"RTC § 12306","heading":"","body":"The commissioner, for good cause shown, may extend for not to exceed 30 days the time for filing a tax return or paying any amount required to be paid with the return. The extension may be granted at any time, provided that a request therefor is filed with the commissioner within or prior to the period for which the extension may be granted.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 7. INSURANCE TAXATION [12001. - 13170.]","CHAPTER 4. Assessment and Effect of Tax [12301. - 12495.]","ARTICLE 1. Tax Returns and Initial Payments [12301. - 12307.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"c52388e96ab65811cc32fb5879a12103c25b1e4563e3f78f0b17b1d7f0ab31c8","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-12305","next":"us-ca/rtc-12307"},"notice":"GroundRules: Original legal text. Not legal advice."}