Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 8783 — Deficiency Determinations

Cal. Rev. & Tax. Code § 8783

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 8782 for serving a notice of deficiency determination the taxpayer has consented in writing to the service of the notice after such time, the notice may be served at any time prior to the expiration of the period agreed upon. The period…

Citator

Cal. Rev. & Tax. Code § 8783 — 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 8782 for serving a notice of deficiency determination the taxpayer has consented in writing to the service of the notice after such 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.