California § 32273. 32273. (Amended by Stats. 2024, Ch. 499, Sec. 48.)

California Statutes

§ 32273. — 32273. (Amended by Stats. 2024, Ch. 499, Sec. 48.)

California § 32273.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 2.DIVISION 2. OTHER TAXES

Part 14.PART 14. ALCOHOLIC BEVERAGE TAX

Ch. 6.CHAPTER 6. Determinations

Art. 2.ARTICLE 2. Deficiency Determinations

This text of California § 32273. (32273. (Amended by Stats. 2024, Ch. 499, Sec. 48.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cal. Revenue and Taxation Code - RTC Code § 32273. (2026).

Text

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.

Free access — add to your briefcase to read the full text and ask questions with AI

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.

Legislative History

Amended by Stats. 2024, Ch. 499, Sec. 48. (SB 1528) Effective January 1, 2025.

View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)

California § 32273., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/32273..