Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Emergency Telephone Users Surcharge Law


Article 3. Deficiency Determinations

Section 41078

41078. Mailing of notice. If before the expiration of the time prescribed in Section 41076 for the mailing of a notice of deficiency determination, the taxpayer has consented in writing to the mailing of the notice after that 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. 1985, Ch. 591, effective January 1, 1986.