California Hurricane Sandy Tax Relief: Guidance for Filing an Extension Request for Holder Notice Reports
The purpose of this notice is to provide Holders and Agents of Holders impacted by Hurricane Sandy with guidance for filing an extension request for Holder Notice Reports due by
October 31, 2012. The Controller is extending the due date to November 13, 2012, if a holder is eligible.
Who is eligible for an extension?
Any holder, or agent of a holder, whose ability to convey their Holder Notice Report to the State of California by the October 31, 2012, due date is impaired by Hurricane Sandy.
What qualifies as a condition of eligibility for an extension?
Serious occurrences that severely limit the ability of the Holder or Holder’s Agent to file a Holder Notice Report by the filing due date because of loss of communications, building access, transportation, or mail and parcel delivery.
What must I do to submit my report under this extension?
You must include a completed “Holder Request for Extension of Due Date” form (http://www.sco.ca.gov/Files-UPD/form_rptg_extensionrequest.pdf) along with your Holder Notice Report.
Under Section 2, Request Information – write in “Extension due to Conditions of Hurricane Sandy.”
Under Section 2, Reason for Extension – Provide a detailed explanation for your request, referencing one of the conditions listed above.
Please remember to sign and date your “Holder Request for Extension of Due Date” form.
Submit the Holder Notice Report and the “Holder Request for Extension of Due Date” so it is received in our office no later than November 13, 2012.

Editor
25 years of experience managing tax, accounting, payroll, and employment-related information portals. Editor of Accounting Portal since 2011.
Read full bio →
Disclaimer
The information provided on Accounting Portal is for general informational and educational purposes only and does not constitute professional accounting, tax, financial, or legal advice.
While we strive for accuracy and timeliness, no representation or warranty is made regarding completeness or reliability. Always consult a qualified professional before making any business, tax, or financial decisions.
Neither Accounting Portal nor its authors are liable for any loss or damage resulting from the use of this information.
© 2025 Accounting Portal. All rights reserved.
