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BTLG Table of Contents > Emergency Telephone Users Surcharge Act > Chapter 4 > Section 41078

Emergency Telephone Users Surcharge Act

Revenue and Taxation Code

Division 2. Other Taxes
Part 20. Emergency Telephone Users Surcharge Act

Chapter 4. Determination of Surcharge.

Article 3. Deficiency Determinations

Section 41078

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41078. Mailing of notice. If before the expiration of the time prescribed in Section 41076 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—Added by Stats. 1985, Ch. 591, effective January 1, 1986. Stats. 2024, Ch. 499 (SB 1528), in effect January 1, 2025, substituted "serving" for "the mailing of" after "Section 41076 for", substituted "service" for "the mailing" after "in writing to" and substituted "served" for "mailed" after "may be".