Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 11406 — Levy and Payment of Tax
Cal. Rev. & Tax. Code § 11406
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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.
Citator
Cal. Rev. & Tax. Code § 11406 — Levy and Payment of Tax is in force in the current edition of the Code, and nothing recorded condemns it.
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.