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DIVISION 2. OTHER TAXES 6001-61050›PART 13. CIGARETTE TAX 30001-30483›CHAPTER 8. Administration 30451-30459.8›ARTICLE 2. The California Taxpayers’ Bill of Rights 30458-30459.8

§ 30459.6

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

For the purposes of this part only, the board shall not revoke or suspend a person’s license pursuant to Section 30144 or 30148 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.

(Added by Stats. 1992, Ch. 438, Sec. 6. Effective January 1, 1993.)

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California Revenue and Taxation Code

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