{"code":"RTC","codeName":"Revenue and Taxation Code","section":"11406","citation":"Rev. & Tax. Code, § 11406","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":"Added by Stats. 1941, Ch. 41.","effective":null,"html":"<p>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 <a href=\"/rtc/11404\">11404</a>, the sending of an erroneous notice, or the failure of the person whose property is assessed to receive the notice.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/levy-and-payment-of-tax-11406","source":"California Legislative Information bulk export (pubinfo)"}