§ 150-117. Waiver of restrictions and delays.  


Latest version.
  • The taxpayer shall at any time have the right, by a signed notice in writing filed with the director of the department of finance, to waive the restrictions and delays prescribed in sections 150-112 through 150-116, which must ordinarily be observed before an assessment may become final. When such a waiver is executed, the assessment is final when made and is immediately collectible by distraint and sale.

(Code 1956, § 62-30)