Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216]
( Part 19 added by Stats. 1974, Ch. 991. ) CHAPTER 4. Determination of Surcharge [40051 - 40105]
( Chapter 4 added by Stats. 1974, Ch. 991. ) ARTICLE 3. Deficiency Determinations [40071 - 40079]
( Article 3 added by Stats. 1974, Ch. 991. ) 40079.
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.
(Added by Stats. 1977, Ch. 624.)