BlackletterCalifornia law

Revenue and Taxation Code § 46205

ARTICLE 2. Deficiency Determinations

Current as of September 28, 2026Rev. & Tax. Code, § 46205Official source ↗

Amended by Stats. 2024, Ch. 499, Sec. 99. (SB 1528) Effective January 1, 2025.

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.