Details of Public Law 119-64, section 2 , Disaster Related Extension of Deadlines Act

IRC Section 7508A

Generally, when a tax return is timely filed, a claim for credit or refund may be filed up to three years from the date filed. Federal law (IRC section 7508A) allows certain administrative disaster tax relief, such as postponement of filing and payment deadlines, once a federal disaster is declared by the President. The postponement provisions provided under IRC 7508A did not apply to the period of time a taxpayer is allowed to file a claim for credit or refund.

IRC Section 6303

Federal law provides that taxpayers are informed of taxes due within 60 days from the date assessed. If a tax is assessed prior to the last date for payment of tax, payment of tax is not demanded until after such date.

IRC Section 7508A

Generally, when a tax return is timely filed, a claim for credit or refund may be filed up to three years from the date filed. Federal law (IRC section 7508A) allows certain administrative disaster tax relief, such as postponement of filing and payment deadlines, once a federal disaster is declared by the President. The postponement provisions provided under IRC 7508A did not apply to the period of time a taxpayer is allowed to file a claim for credit or refund.

The provision provides that for qualified taxpayers affected by federally declared disaster, significant fire, or terroristic or military actions any extension of time provided to taxpayers to file their tax return would also apply to the statute of limitations to file for a credit or claim for refund (IRC 6511).

IRC Section 6303

Federal law provides that taxpayers are informed of taxes due within 60 days from the date assessed. If a tax is assessed prior to the last date for payment of tax, payment of tax is not demanded until after such date.

The provision provides that, for qualified taxpayers affected by federally declared disaster, significant fire, or terroristic or military actions, the last date for payment of any tax will be extended by the period provided under IRC 7508A for purposes of mailing a notice and demanding tax.

California conforms to IRC 7508A, as of the specified date January 1, 2025, with modifications, relating to postponement of certain tax-related deadlines. Under California law, the Director of Finance has the authority to determine whether a taxpayer is affected by a state of emergency, and whether state tax deadlines should be postponed due to a federally declared disaster, significant fire, or a terroristic or military action disaster. California law provides impacted taxpayers with postponement of state tax-related deadlines an additional relief period, that begins on the date the state postponement period expires, if any, and ends on the date the federal postponement period expires if requested by the taxpayer.

California law does not conform to the modifications made by this section of the public law. California law provides that taxpayers can file a claim for refund four years from the earlier of the due date of the tax return or the date filed, or one year from the date of the overpayment, whichever is later.

California does not conform to the federal notice and demand for tax but has a standalone law under the Administration of Franchise and Income Tax Law.