Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 55064 — Deficiency Determinations
Cal. Rev. & Tax. Code § 55064
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2025-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
If before the expiration of the time prescribed in Section 55062 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…
Citator
Cal. Rev. & Tax. Code § 55064 — Deficiency Determinations is in force in the current edition of the Code, and nothing recorded condemns it.
If before the expiration of the time prescribed in Section 55062 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.