Cal. Rev. & Tax. Code § 12433

Current through the 2024 Legislative Session.
Section 12433 - Consent to giving of notice after expiration of prescribed time
(a) If before the expiration of the time prescribed in Section 12432 for giving of a notice of deficiency assessment the insurer or surplus line broker has consented in writing to the giving of the notice after that time, the notice may be given at any time prior to the expiration of the time 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.
(b) This section shall become operative on July 1, 2013.

Ca. Rev. and Tax. Code § 12433

Added by Stats 2013 ch 33 (SB 78),s 76, eff. 6/27/2013.