Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011

Energy Resources Surcharge Law


Article 3. Deficiency Determinations

Section 40079

40079. Extension of time. If, before the expiration of the time prescribed in Section 40077 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.

History.—Added by Stats. 1977, Ch. 624, effective January 1, 1978.