{"code":"RTC","codeName":"Revenue and Taxation Code","section":"11404","citation":"Rev. & Tax. Code, § 11404","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 6. PRIVATE RAILROAD CAR TAX [11201. - 11702.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-6"},{"name":"CHAPTER 3. Levy and Payment of Tax [11401. - 11409.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-6/chapter-3"}],"history":"Amended by Stats. 1953, Ch. 976.","effective":null,"html":"<p>On or before October 15th in each year the board shall cause to be mailed to each person against whom a tax is levied a notice stating the amount of the assessment, the rate and amount of tax, and a demand that the tax be paid to the board not later than December 10th following.</p>","text":"On or before October 15th in each year the board shall cause to be mailed to each person against whom a tax is levied a notice stating the amount of the assessment, the rate and amount of tax, and a demand that the tax be paid to the board not later than December 10th following.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/levy-and-payment-of-tax-11404","source":"California Legislative Information bulk export (pubinfo)"}