California Revenue and Taxation Code

§ 11406

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 11406Div. 2 · Part 6 · Ch. 3

Statute text

View on leginfo.ca.gov

Failure to pay the tax is not excused nor is any assessment or levy invalidated because of the failure of the board to send the notice prescribed by Section 11404, the sending of an erroneous notice, or the failure of the person whose property is assessed to receive the notice.

Legislative history

Added by Stats. 1941, Ch. 41.