{"data":{"id":"us-ca/rtc-18566","jurisdiction":"us-ca","citation":"RTC § 18566","heading":"","body":"Returns filed under this article on the basis of the calendar year shall be filed on or before the 15th day of April following the close of the calendar year. Returns made on the basis of a fiscal year shall be filed on or before the fifteenth day of the fourth month following the close of the fiscal year.","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 2. Returns [18501. - 18677.]","ARTICLE 1. Individuals and Fiduciaries [18501. - 18572.]"],"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":"e185d62ef55f409c88b860760dbe9035d2125efbee1ac525101cb9f5c45f7dd8","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-18551","next":"us-ca/rtc-18567"},"notice":"GroundRules: Original legal text. Not legal advice."}