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BTLG Table of Contents > Alcoholic Beverage Tax Law > Chapter 6 > Section 32273

Alcoholic Beverage Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 14. Alcoholic Beverage Tax
Chapter 6. Determinations

Article 2. Deficiency Determinations

Section 32273

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32273. Waiver. 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.

History—Added by Stats. 1965, p. 4442, in effect September 17, 1965.