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BTLG Table of Contents > Oil Spill Response, Prevention, and Administration Fees Law > Chapter 3 > Section 46205

Oil Spill Response, Prevention, and Administration Fees Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 24. Oil Spill Response, Prevention, and Administration Fees

Chapter 3. Determinations

Article 2. Deficiency Determinations

Section 46205

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46205. Waiver. If before the expiration of the time prescribed in Section 46203 for serving a notice of deficiency determination the feepayer has consented in writing to service of the notice after that 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.

History—Amended by Stats. 2024, Ch. 499 (SB 1528), effective January 1, 2025, substituted "serving" for "the mailing of" after "46203 for", "service" for "the mailing" after "writing to" and "served" for "mailed" after "may be" in the first sentence.