Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 7. INSURANCE TAXATION [12001 - 13170]
( Part 7 added by Stats. 1941, Ch. 113. ) CHAPTER 4. Assessment and Effect of Tax [12301 - 12495]
( Heading of Chapter 4 amended by Stats. 1961, Ch. 740. ) ARTICLE 3. Deficiency Assessments [12421 - 12435]
( Article 3 repealed (comm. with Section 12462) and added by Stats. 1961, Ch. 740. ) 12433.
(a) If before the expiration of the time prescribed in Section 12432 for giving of a notice of deficiency assessment the insurer or surplus line broker has consented in writing to the giving of the notice after that time, the notice may be given at any time prior to the expiration of the time 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.
(b) This section shall become operative on July 1, 2013.
(Repealed (in Sec. 75) and added by Stats. 2013, Ch. 33, Sec. 76. (SB 78) Effective June 27, 2013. Section operative July 1, 2013, by its own provisions.)