The permit has been issued but construction has not started
Again, the Administrative Provisions has language that addresses this situation.
Section 14A-4-413.9 Suspension
If the work authorized by a permit is not started within 180 days after issuance of the permit, the permit is suspended, and work may not proceed unless the permit is reinstated. For permits other than the stand-alone permits provided for in Section 12A-4-412.1, if none of the inspections required by Section 14A-5-502 are requested within 180 days after issuance of the permit, the permit is suspended, and work may not proceed unless the permit is reinstated. If the work authorized by a permit ceases for a cumulative permit of 365 days after the start of construction, or there is a period of 365 days without an inspection being requested, the permit is suspended, and work may not proceed unless the permit is reinstated. The building official must collect a fee as provided in Table 14A-12-1204.1 before reinstating a suspended permit.
Section 14A-4-413.9.1 Extension of time or reinstatement
For each permit, the building official may grant up to two extensions of time or reinstatements, for periods of 180 days each, prior to the start of construction activities, and up to four extensions of time or reinstatements, for periods of 180 days each, after the start of construction activities, provided that the cumulative duration of extensions of time and reinstatements for the same permit or group of related permits may not exceed 720 days. The building official must collect a fee as provided in Table 14A-12-1204.1 before granting an extension of time or reinstatement.
There is a lot of information to pull from these sections. First, these sections make clear that construction work must begin within 180 days of permit issuance in order for a permit to remain valid. It is important to understand there is a difference between permit issuance and permit release. The easiest way to think of permit issuance is to think of it as being synonymous to the project manager issuing the permit fee. If you have the permit fee, then the permit is issued. However, permit issuance does not mean that a permit is in-hand. Payment of the permit fee must be made before the city will release the permit to be posted onsite. So in short, the difference between permit issuance and permit release is whether or not the permit fee has been paid. Some people might try to extend the amount of time they have to start construction by delaying the payment of the permit fee. This delay tactic is based on the misconception of when the permit is considered to be issued and is not an allowance set forth in the code. MAPS does not advocate for this strategy.
Secondly, these sections set a clear guideline for what is to be considered evidence for the start of construction: an inspection must be requested. For example, it is not enough to simply set a backhoe on your site or install a construction fence and declare that as evidence that you have started construction work. Construction must have progressed to the extent that one can request an inspection within 180 days.