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Business Taxes Law Guide—Revision 2024

Use Fuel Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 3. Use Fuel Tax

Chapter 4. Determinations.

Article 2. Deficiency Determinations

Section 8783


8783. Waiver. If before the expiration of the time prescribed in Section 8782 for serving a notice of deficiency determination the taxpayer has consented in writing to the service of the notice after such 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. 1957, p. 3771, in effect September 11, 1957. Stats. 2024, Ch. 499 (SB 1528), in effect January 1, 2025, substituted "serving" for "the mailing of" after "Section 8782 for," "service" for "mailing" after "writing to the," and "served" for "mailed" after "may be" in the first sentence.