{"code":"RTC","codeName":"Revenue and Taxation Code","section":"8276","citation":"Rev. & Tax. Code, § 8276","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 2. MOTOR VEHICLE FUEL TAX LAW [7301. - 8526.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2"},{"name":"CHAPTER 8. Administration [8251. - 8277.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2/chapter-8"},{"name":"ARTICLE 2. The California Taxpayers’ Bill of Rights [8260. - 8277.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2/chapter-8/article-2"}],"history":"Added by Stats. 1992, Ch. 438, Sec. 2.   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/7507\">7507</a> or <a href=\"/rtc/7508\">7508</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 7507 or 7508 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-8276","source":"California Legislative Information bulk export (pubinfo)"}