Cal. RTC § 11312
This is the official text of Cal. RTC § 11312, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
After making its estimate the board shall give to the person written notice of the estimate and its assessment. The notice shall be served personally or by mail; if by mail, service shall be made pursuant to Section 1013 of the Code of Civil Procedure and shall be addressed to the person at his address as it appears in the records of the board.
Status: in_force · Read it on the official government site
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