{"code":"RTC","codeName":"Revenue and Taxation Code","section":"9276","citation":"Rev. & Tax. Code, § 9276","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 3. USE FUEL TAX [8601. - 9355.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-3"},{"name":"CHAPTER 7. Administration [9251. - 9278.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-3/chapter-7"},{"name":"ARTICLE 2. The California Taxpayers’ Bill of Rights [9260. - 9278.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-3/chapter-7/article-2"}],"history":"Amended by Stats. 1993, Ch. 589, Sec. 145.   Effective January 1, 1994.","effective":"1994-01-01","html":"<p>For the purposes of this part only, the board shall not revoke or suspend a person’s permit pursuant to Section <a href=\"/rtc/8704\">8704</a> or <a href=\"/rtc/8714\">8714</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 permit pursuant to Section 8704 or 8714 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-9276","source":"California Legislative Information bulk export (pubinfo)"}