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2019 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 22 - HAZARDOUS SUBSTANCES TAX LAW
CHAPTER 3 - Determinations
ARTICLE 2 - Deficiency Determinations
Section 43204.
Universal Citation:
CA Rev & Tax Code § 43204 (2019)
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43204.
If before the expiration of the time prescribed in Section 43202 for the mailing of a notice of deficiency determination the taxpayer has consented in writing to the mailing of the notice after such time, the notice may be mailed 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.
(Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
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