California Revenue and Taxation Code Section 11404

CA Rev & Tax Code § 11404 (2017)  

On or before October 15th in each year the board shall cause to be mailed to each person against whom a tax is levied a notice stating the amount of the assessment, the rate and amount of tax, and a demand that the tax be paid to the board not later than December 10th following.

(Amended by Stats. 1953, Ch. 976.)

Last modified: October 25, 2018