Revenue and Taxation Code section 46205

If before the expiration of the time prescribed in Section 46203 for serving a notice of deficiency determination the feepayer 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.

Source: Section 46205, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=46205. (accessed May 10, 2025).

46201
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46204
46205

Last Updated

May 10, 2025

§ 46205’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_46205

Original Source: Section 46205, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=46205. (last accessed May 10, 2025).