Cal. RTC § 6488
This is the official text of Cal. RTC § 6488, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
If before the expiration of the time prescribed in Section 6487 for serving a notice of deficiency determination the taxpayer has consented in writing to service of the notice after such 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.
Status: in_force · Read it on the official government site
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