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DIVISION 2. OTHER TAXES 6001-61050›PART 18.5. TIMBER YIELD TAX 38101-38908›CHAPTER 5. Determinations 38401-38455›ARTICLE 2. Deficiency Determinations 38411-38419

§ 38419

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

If before the expiration of the time prescribed in Section 38417 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.

(Amended by Stats. 2024, Ch. 499, Sec. 58. (SB 1528) Effective January 1, 2025.)

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California Revenue and Taxation Code

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