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Business Taxes Law Guide—Revision 2024
Diesel Fuel Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 31. Diesel Fuel Tax Law
Chapter 6. Determinations and Payments.
Article 3. Deficiency Determinations
Section 60317
60317. Waiver. If before the expiration of the time prescribed in Section 60315 for serving a notice of deficiency determination the taxpayer has consented in writing to service of the notice after that 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—Stats. 2024, Ch. 499 (SB 1528), in effect January 1, 2025, substituted "serving" for "the mailing of" after "Section 60315 for", "service" for "the mailing" after "writing to", and "served" for "mailed" after "may be" in the first sentence.