{"data":{"id":"us-ca/rtc-18410","jurisdiction":"us-ca","citation":"RTC § 18410","heading":"","body":"For purposes of Part 10 (commencing with Section 17001), Part 11 (commencing with Section 23001), and this part, a legal holiday includes a federal legal holiday recognized by the Internal Revenue Service under Section 7503 of the Internal Revenue Code.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401. - 19802.]","CHAPTER 1. General Provisions [18401. - 18417.]","ARTICLE 1. General Application [18401. - 18410.2.]"],"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":"0aa5cb25aa0278b9854a31934fd861925e68e88703c1b46c0e397b4e444feaee","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-18409","next":"us-ca/rtc-18410.2"},"notice":"GroundRules: Original legal text. Not legal advice."}