Rev. & Tax. Code, § 21020 · Part 10.7. TAXPAYERS' BILL OF RIGHTS
Rev. & Tax. Code, § 21020
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
For the purposes of Part 11 (commencing with Section 23001) of Division 2 only, a taxpayer shall not be suspended pursuant to Section 23301, 23301.5, or 23775 unless the board has mailed a notice preliminary to suspension which indicates that the taxpayer will be suspended by a date certain pursuant to Section 23301, 23301.5, or 23775, as the case may be. The notice preliminary to suspension shall be mailed to the taxpayer at least 60 days before the date certain.
Notes and commentary — not statutory text
History
Added by Stats. 1988, Ch. 1573, Sec. 2.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=21020.
- Text hash
- sha256 8bc6a3d6589b4539224afd43ea9fd24ed2d7f08f3308613fe96e055cd1367e7a
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- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Revenue and Taxation Code
- Rev. & Tax. Code, div. 2, pt. 11CORPORATION TAX LAWPrinted as Part 11 (commencing with Section 23001) of Division 2
- Rev. & Tax. Code, § 23301Printed as Section 23301, 23301.5, or 23775
- Rev. & Tax. Code, § 23301.5Printed as Section 23301, 23301.5, or 23775
- Rev. & Tax. Code, § 23775Printed as Section 23301, 23301.5, or 23775
Cited by 1 provision
Provisions in this library whose text cites Rev. & Tax. Code, § 21020. Each shows the citation as that text prints it.
Revenue and Taxation Code
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.