Revenue and Taxation Code section 60634


For the purposes of this part only, the board shall not revoke or suspend a person’s license pursuant to Section 60180 or 60181 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.

Source: Section 60634, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=60634.­ (updated Sep. 28, 1994; accessed Jun. 25, 2025).

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Verified:
Jun. 25, 2025

§ 60634's source at ca​.gov