DIVISION 2. OTHER TAXES 6001-60709›PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW 50101-50162›CHAPTER 3. Determinations 50109-50120.3›ARTICLE 2. Deficiency Determinations 50113-50113.2

§ 50113.2

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

If, before the expiration of the time prescribed in Section 50113.1 for the mailing of a notice of deficiency determination, the fee payer has consented in writing to the mailing 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 agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon.

(Added by Stats. 1990, Ch. 1366, Sec. 53. Effective September 27, 1990.)

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California Revenue and Taxation Code

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