Rev. & Tax. Code, § 8276 · Article 2. The California Taxpayers’ Bill of Rights

Rev. & Tax. Code, § 8276

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

For the purposes of this part only, the board shall not revoke or suspend a person’s license pursuant to Section 7507 or 7508 unless the board has mailed a notice preliminary to revocation or suspension that indicates that the taxpayer will be suspended by a date certain pursuant to that section. 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. 1992, Ch. 438, Sec. 2. Effective January 1, 1993.

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&sectionNum=8276.
Text hash: sha256 ed4884fe5c873c79f8e9ede95364967c38eeb27f977b0109284b19b56f2d17ac
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Revenue and Taxation Code

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