California · Revenue and Taxation Code - RTC
RTC §32273: If before the expiration of the time prescribed in Section 32272 for the serving of a notice of deficiency determination the taxpayer has consented in writing to the serving of the notice after such t
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If before the expiration of the time prescribed in Section 32272 for the serving of a notice of deficiency determination the taxpayer has consented in writing to the serving 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.
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