{"code":"RTC","codeName":"Revenue and Taxation Code","section":"17036","citation":"Rev. & Tax. Code, § 17036","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 10. PERSONAL INCOME TAX [17001. - 18181.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10"},{"name":"CHAPTER 1. General Provisions and Definitions [17001. - 17039.6.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10/chapter-1"}],"history":"Added by Stats. 1972, Ch. 1237.","effective":null,"html":"<p>Unless expressly otherwise provided in this part, any notice may be given by first class mail postage prepaid.</p>","text":"Unless expressly otherwise provided in this part, any notice may be given by first class mail postage prepaid.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-17036","source":"California Legislative Information bulk export (pubinfo)"}