{"code":"RTC","codeName":"Revenue and Taxation Code","section":"30459.6","citation":"Rev. & Tax. Code, § 30459.6","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 13. CIGARETTE TAX [30001. - 30483.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13"},{"name":"CHAPTER 8. Administration [30451. - 30459.8.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13/chapter-8"},{"name":"ARTICLE 2. The California Taxpayers’ Bill of Rights [30458. - 30459.8.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13/chapter-8/article-2"}],"history":"Added by Stats. 1992, Ch. 438, Sec. 6.   Effective January 1, 1993.","effective":"1993-01-01","html":"<p>For the purposes of this part only, the board shall not revoke or suspend a person’s license pursuant to Section <a href=\"/rtc/30144\">30144</a> or <a href=\"/rtc/30148\">30148</a> 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.</p>","text":"For the purposes of this part only, the board shall not revoke or suspend a person’s license pursuant to Section 30144 or 30148 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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/the-california-taxpayers-bill-of-rights-30459-6","source":"California Legislative Information bulk export (pubinfo)"}