Laws, Regulations & Annotations


Business Taxes Law Guide – Revision 2019

Motor Vehicle Fuel Tax Law


Article 3. Determination If No Return Made

Section 7676

7676. Extension of statutory period by agreement. If, before the expiration of the time prescribed in Section 7675 for the mailing of a notice of deficiency determination, the taxpayer has consented in writing to the mailing of the notice after that 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.

1Added by Stats. 2000, Ch. 1053 (AB 2114), operative January 1, 2002.