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Business Taxes Law Guide – Revision 2023
 

Use Fuel Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 3. Use Fuel Tax

Chapter 7. Administration.

Article 2. The California Taxpayers' Bill of Rights1

Section 9276


9276. Notice preliminary to lien. For the purposes of this part only, the board shall not revoke or suspend a person's permit pursuant to Section 8704 or 8714 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.

History—Stats 1993, Ch. 589, in effect January 1, 1994, substituted "permit" for "license" after "a person's" in the first sentence.


1 Article 2 was added by Stats. 1992, Ch. 438, in effect January 1, 1993.