California Revenue and Taxation Code

§ 40079

RTC § 40079 Effective Jan 1, 2025Div. 2 · Part 19 · Ch. 4 · Art. 3

Statute text

If, before the expiration of the time prescribed in Section 40077 for serving a notice of deficiency determination, the taxpayer has consented in writing to the service of the notice after such time, the notice may be served at any time prior to the expiration of the period agreed upon. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon.

Legislative history

Amended by Stats. 2024, Ch. 499, Sec. 68. (SB 1528) Effective January 1, 2025.