DIVISION 2. OTHER TAXES 6001-61050›PART 14. ALCOHOLIC BEVERAGE TAX 32001-32557›CHAPTER 6. Determinations 32251-32313›ARTICLE 2. Deficiency Determinations 32271-32273

§ 32273

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

If before the expiration of the time prescribed in Section 32272 for the mailing of a notice of deficiency determination the taxpayer has consented in writing to the mailing of the notice after such time, the notice may be mailed 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.

(Added by Stats. 1965, Ch. 1920.)

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California Revenue and Taxation Code

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