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California Extends Deadline on Several Tax Matters

In addition to previously extending the tax return deadline, California has announced several other key tax matters that will have extended time due to the coronavirus.

 

Claim for Refund

Generally, a taxpayer must file a claim for refund within the later of four years from the date the return was filed or one year from the date of the overpayment.  Under the relief provisions, if this period ends between March 12, 2020 and July 15, 2020 it is automatically extended until July 15, 2020.

 

Protests of Notices of Proposed Assessment (NPA)

Generally, a taxpayer has 60 days to file a written protest to dispute a proposed deficiency assessment.  Under the relief provisions, if this period ends between March 12, 2020 and July 15, 2020 it is automatically extended until July 15, 2020.

 

Appeals / Rehearing Petitions Filed with the Office of Tax Appeals

Taxpayers have specific deadlines to file appeals with the Office of Tax Appeals when they disagree with the Franchise Tax Board’s determination, or to file a petition for a rehearing if they disagree with the Office of Tax Appeals decision.  Under the relief provisions, if this period ends between March 12, 2020 and July 15, 2020 it is automatically extended until July 15, 2020.

Full Text:  FTB 2020-02

Disclaimer: Hone Maxwell LLP articles and blogs are not intended as legal advice. Additional facts, facts specific to your situation or future developments may affect subjects contained herein. Seek the advice of an attorney before acting or relying upon any information herein.

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