A. Except in the case of fraud, intent to evade the Relief Tax Ordinance and regulations adopted under it, a failure to make a return, or a claim for additional amount pursuant to Section 3.04.860 of this Article, every notice of the determination of a deficiency must be personally served or mailed within three (3) years after the last day of the calendar month following the period for which the amount is proposed to be determined or within three (3) years after the return is filed, whichever period expires the later. In the case of a failure to make a return, or claim for additional amount pursuant to Section 3.04.860 of this Article, every notice of determination must be mailed or personally served within eight (8) 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. 106 §7(E), 1989)