§ 4.18.430. Time within which notice of determination must be mailed—Consent to later mailing of notice.
Latest version.
(a) Except in the case of fraud, intent to evade this chapter or the regulations adopted
under it, a failure to make a return, or of a claim for additional amount pursuant
to Section 4.18.485, every notice of the determination of a deficiency must be personally served or mailed
within three years after the last day of the calendar month following the period for
which the amount is proposed to be determined or within three years after the return
is filed, whichever period expires the later. In the case of a failure to make a return,
or a claim for additional amount pursuant to Section 4.18.485, every notice of determination must be mailed or personally served within eight years
after the last day of the calendar month following the period for which the amount
is proposed to be determined.
(b)
If, before the expiration of the time prescribed in this section for the mailing of
a notice of deficiency determination, the taxpayer has consented in writing to the
mailing of the notice after that time, the notice may be mailed at any time before
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.
(Ord. 1011 § 1 (part), 1987)
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