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38 California does not require the filing of written extensions. If a partnership cannot file Form 565, Partnership Return of Income, by the return s due date, the partnership is granted an automatic six month extension. If the tax return is filed by the 15th day of the 10th month following the close of the taxable year (fiscal year) or by October 15, 2003 (calendar year), the extension will apply. However, an extension of time to file the limited partnership, limited liability partnership (L.

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