36 §5268. Waiver of restriction
Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 831: PROCEDURE AND ADMINISTRATION
§5268. Waiver of restriction
The taxpayer at any time, whether or not a notice of deficiency has been issued, shall have the right to waive the restrictions on assessment and collection of the whole or any part of the deficiency by a signed notice in writing filed with the assessor. [P&SL 1969, c. 154, §F (NEW).]
SECTION HISTORY
P&SL 1969, c. 154, §F1 (NEW).