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Business Taxes Law Guide—Revision 2024
Motor Vehicle Fuel Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 2. Motor Vehicle Fuel Tax Law
Chapter 5. Determinations and Payments.
Article 3. Determination If No Return Made
Section 7676
7676. Extension of statutory period by agreement. If, before the expiration of the time prescribed in Section 7675 for serving a notice of deficiency determination, the taxpayer has consented in writing to service of the notice after that time, the notice may be served 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. 2000, Ch. 1053 (AB 2114), operative January 1, 2002. Stats. 2024, Ch. 499 (SB1528), in effect January 1, 2025, substituted "serving" for "the mailing of" after "Section 7675 for", "service" for "the mailing" after "writing to", and "served" for "mailed" after "notice may be" in the first sentence.