Preheat the oven to 350°F and line two 12-cup muffin pans with cupcake liners.
In a medium bowl, whisk together the cake flour, salt, baking powder, baking soda, and lemon zest.
In a separate bowl, whisk together the milk, lemon juice, vegetable oil, and lemon extract.
In the bowl of a stand mixer, beat the butter until smooth. Gradually add the sugar and beat for about 3 minutes, until light and fluffy.
Beat in the eggs, one at a time, mixing well after each addition.
Add the dry ingredients and milk mixture alternately, beginning and ending with the dry ingredients. Mix just until combined—do not overmix.
Fill each cupcake liner about ⅔ full (approximately 3 tablespoons of batter).
Bake for 15–20 minutes, or until a toothpick inserted into the center comes out clean. Cool completely before filling and frosting.