{"code":"RTC","codeName":"Revenue and Taxation Code","section":"46205","citation":"Rev. & Tax. Code, § 46205","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001. - 46751.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-24"},{"name":"CHAPTER 3. Determinations [46151. - 46357.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-24/chapter-3"},{"name":"ARTICLE 2. Deficiency Determinations [46201. - 46205.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-24/chapter-3/article-2"}],"history":"Amended by Stats. 2024, Ch. 499, Sec. 99.   (SB 1528)   Effective January 1, 2025.","effective":"2025-01-01","html":"<p>If before the expiration of the time prescribed in Section <a href=\"/rtc/46203\">46203</a> 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 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.</p>","text":"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 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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/deficiency-determinations-46205","source":"California Legislative Information bulk export (pubinfo)"}