{"code":"RTC","codeName":"Revenue and Taxation Code","section":"18410","citation":"Rev. & Tax. Code, § 18410","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401. - 19802.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.2"},{"name":"CHAPTER 1. General Provisions [18401. - 18417.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.2/chapter-1"},{"name":"ARTICLE 1. General Application [18401. - 18410.2.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.2/chapter-1/article-1"}],"history":"Added by Stats. 2012, Ch. 313, Sec. 1.   (AB 318)   Effective January 1, 2013.","effective":"2013-01-01","html":"<p>For purposes of Part 10 (commencing with Section <a href=\"/rtc/17001\">17001</a>), Part 11 (commencing with Section <a href=\"/rtc/23001\">23001</a>), 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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-application-18410","source":"California Legislative Information bulk export (pubinfo)"}