Waiver of restrictions on assessment.

At any time, whether or not a notice of deficiency has been issued, a taxpayer shall have the right to waive the restrictions on assessment and collection of the whole or any part of any proposed assessment of tax by a signed notice in writing filed with the department in such form as the department may by regulation prescribe. History: s. 19, ch. 71-359; s. 50, ch. 91-112.