Revenue and Taxation Code section 8276

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.

Source: Section 8276, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=8276.­ (updated Jan. 1, 1993; accessed Sep. 1, 2025).

Up to date

Verified:
Sep. 1, 2025

§ 8276's source at ca​.gov