DIVISION 2. OTHER TAXES 6001-61050›PART 6. PRIVATE RAILROAD CAR TAX 11201-11702›CHAPTER 3. Levy and Payment of Tax 11401-11409
§ 11406
California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California
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.
(Added by Stats. 1941, Ch. 41.)
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