77-2784 Income tax; deficiency; waive restrictions.
77-2784. Income tax; deficiency; waive restrictions.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 Tax Commissioner. SourceLaws 1967, c. 487, § 84, p. 1606.