§ 43204
72 words·~1 min read·
/ca/revenue-and-taxation-code/43204A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
If before the expiration of the time prescribed in Section 43202 for serving a notice of deficiency determination the taxpayer has consented in writing to 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.