Laws, Regulations and Annotations

Search

Business Taxes Law Guide—Revision 2024

Energy Resources Surcharge Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 19. Energy Resources Surcharge Law

Chapter 4. Determination of Surcharge

Article 3. Deficiency Determinations

Section 40079


40079. Extension of time. If, before the expiration of the time prescribed in Section 40077 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. 1977, Ch. 624, effective January 1, 1978. Stats. 2024, Ch. 499 (SB 1528), effective January 1, 2025, substituted "serving" for "the mailing of" after "40077 for", "service" for "mailing" after "writing to the", and "served" for "mailed" after "may be" in the first sentence.