Cal. RTC § 11406
This is the official text of Cal. RTC § 11406, 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
Failure to pay the tax is not excused nor is any assessment or levy invalidated because of the failure of the board to send the notice prescribed by Section 11404, the sending of an erroneous notice, or the failure of the person whose property is assessed to receive the notice.
Status: in_force · Read it on the official government site
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