Section 349. Extension of Limitation Period.--Notwithstanding section 348, where, before the expiration of the period prescribed therein a taxpayer has consented in writing that such period be extended, the amount of tax due may be assessed at any time within such extended period. The period so extended may be further extended by subsequent consents in writing made before the expiration of the extended period.
(349 added Aug. 31, 1971, P.L.362, No.93)