California § 7676. 7676. (Amended by Stats. 2024, Ch. 499, Sec. 20.)

California Statutes

§ 7676. — 7676. (Amended by Stats. 2024, Ch. 499, Sec. 20.)

California § 7676.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 2.DIVISION 2. OTHER TAXES

Part 2.PART 2. MOTOR VEHICLE FUEL TAX LAW

Ch. 5.CHAPTER 5. Determinations and Payments

Art. 4.ARTICLE 4. Deficiency Determinations

This text of California § 7676. (7676. (Amended by Stats. 2024, Ch. 499, Sec. 20.)) 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 § 7676. (2026).

Text

If, before the expiration of the time prescribed in Section 7675 for serving a notice of deficiency determination, the taxpayer 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.

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If, before the expiration of the time prescribed in Section 7675 for serving a notice of deficiency determination, the taxpayer 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.

Legislative History

Amended by Stats. 2024, Ch. 499, Sec. 20. (SB 1528) Effective January 1, 2025.

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California § 7676., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/7676..