Section 40079 Of Article 3. Deficiency Determinations From California Revenue And Taxation Code >> Division 2. >> Part 19. >> Chapter 4. >> Article 3.

. If, before the expiration of the time prescribed in Section 40077 for the mailing of a notice of deficiency determination, the taxpayer has consented in writing to the mailing of the notice after such time, the notice may be mailed 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.