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Business Taxes Law Guide—Revision 2024
Integrated Waste Management Fee Law
Revenue and Taxation Code
Revenue and Taxation Code
Division 2. Other Taxes
Part 23. Integrated Waste Management Fee Law
Chapter 3. Determinations
Article 2. Deficiency Determinations
Section 45203
45203. Waiver. If, before the expiration of the time prescribed in Section 45202 for serving a notice of deficiency determination, the fee payer has consented in writing to the 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 agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon.
History—Amended by Stats. 2024, Ch. 499 (SB 1528), in effect January 1, 2025, substituted "serving" for "the mailing of" after "45202 for", "service" for "mailing" after "writing to the", and "served" for "mailed" after "may be" in the first sentence.