yourstate.us
Home / California / Revenue and Taxation Code
Cal. Revenue and Taxation Code § 75.32

Cal. Revenue and Taxation Code § 75.32

California · California Revenue and Taxation Code · Status: effective · Effective 1984-09-10

Get this as JSONEmbed this
Cite this
Citation
Cal. Revenue and Taxation Code § 75.32, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/916409
Permanent ID
ys:prov:916409@1
SHA-256
b5f61fcf6ed0e851fad4e07460294f001dc0b25c80f8215078790ab09b15acc8

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

The failure of the assessee to receive a notice required by Section 75. 31 shall not affect the validity of any assessment or the validity of any taxes levied pursuant to this chapter.