skip to main content

California

These resources – like the public health crisis itself – are constantly evolving and are only current as to the date of publication. This page was last updated on September 25, 2020.

For more up-to-date information on the relief programs available in California, we recommend that you visit the Secretary of State's website or the California COVID-19 portal.

resource search icon

Description of Program and Relief

Tax, Regulatory, and Licensing Extensions

Governor Gavin Newsom has issued an executive order that, among others, provides tax, regulatory, and licensing extensions for eligible businesses.

The executive order authorizes the California Department of Tax and Fee Administration (CDTFA) to offer a 90-day extension for state tax returns and state tax payments that are otherwise due on or by July 31, 2020 for all businesses filing a return for less than $1 million in taxes.

Additionally, the executive order: (1) extends the statute of limitations to file a claim for a refund with the CDFTA by 60 days for all claims for refunds that are otherwise due on or by July 31, 2020; (2) extends the time by which individuals and businesses must file a timely administrative appeal with the CDFTA by 60 days for filings that are otherwise due on or by July 31, 2020; (3) provides for mail-in DMV license and ID renewal until May 29, 2020; and (4) waives continuing education requirements for several professions until May 29, 2020.

The executive order also provides that shareholder meetings that have already been scheduled or must occur before June 30, 2020 may be held by electronic transmission regardless of shareholder consent, so long as the corporation has provided sufficient notice to shareholders.

Government or Lead Agency

California Executive Department; California Department of Tax and Fee Administration

Dates Available

Effective March 30, 2020

Eligibility Requirements/Restrictions

Small businesses impacted by COVID-19 and filing a return for less than $1 million in taxes are eligible for the tax return and tax payment extension.

Individuals who or businesses that are unable to file a timely claim for a refund or administrative appeal as a result of the COVID-19 emergency are eligible for the 60-day extension.

Application Deadlines (If Applicable)

N/A

Contact for More Information

Contact the Office of the Governor at (916) 445-2841 for more information.

List of Additional Information

For more information, please consult EO N-40-20, which can be found here.

[URL/link to publishing/program entity]

[Publicly available information]

[Publicly available application]

[PW-drafted application]


© 2021 Paul, Weiss, Rifkind, Wharton & Garrison LLP. This does not constitute legal advice and does not create an attorney-client relationship. In some jurisdictions, this publication may be considered attorney advertising. Past representations are no guarantee of future outcomes.

© 2024 Paul, Weiss, Rifkind, Wharton & Garrison LLP

Privacy Policy