California Revenue and Taxation Code 75.32 – The failure of the assessee to receive a notice required by Section …
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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.
(Added by Stats. 1984, Ch. 946, Sec. 10. Effective September 10, 1984.)
Terms Used In California Revenue and Taxation Code 75.32
- Assessee: means the person to whom property or a tax is assessed. See California Revenue and Taxation Code 23