{"code":"RTC","codeName":"Revenue and Taxation Code","section":"60634","citation":"Rev. & Tax. Code, § 60634","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 31. DIESEL FUEL TAX LAW [60001. - 60709.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-31"},{"name":"CHAPTER 9. Administration [60601. - 60637.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-31/chapter-9"},{"name":"ARTICLE 2. The California Taxpayers’ Bill of Rights [60621. - 60637.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-31/chapter-9/article-2"}],"history":"Added by Stats. 1994, Ch. 912, Sec. 17.   Effective September 28, 1994.   Operative July 1, 1995, by Sec. 26 of Ch. 912.","effective":"1994-09-28","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/60180\">60180</a> or <a href=\"/rtc/60181\">60181</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 60180 or 60181 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-60634","source":"California Legislative Information bulk export (pubinfo)"}