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BTLG Table of Contents > Cigarette and Tobacco Products Tax Law > Chapter 4 > Section 30208

Cigarette and Tobacco Products Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 13. Cigarette Tax
Chapter 4. Determinations

Article 2. Deficiency Determinations

Section 30208

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30208. Waiver. If before the expiration of the time prescribed in Section 30207 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.

History—Added by Stats. 1965, p. 4441, in effect September 17, 1965. Stats. 2024, Ch. 499 (SB 1528), in effect January 1, 2025, substituted "serving" for "the mailing of" after "Section 30207 for", "service" for "mailing" after "writing to the", and "served" for "mailed" after "notice may be" in the first sentence.