Rev. & Tax. Code, § 45203 · Article 2. Deficiency Determinations
Rev. & Tax. Code, § 45203
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
If, before the expiration of the time prescribed in Section 45202 for serving a notice of deficiency determination, the fee payer has consented in writing to the 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 agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon.
Notes and commentary — not statutory text
History
Amended by Stats. 2024, Ch. 499, Sec. 91. (SB 1528) Effective January 1, 2025.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=45203.
- Text hash
- sha256 66175315c23417ea3cccf4d569933e34975b5fa03d2f1832a028c082d3fbe1d1
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
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Revenue and Taxation Code
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