Is Cal. Rev. & Tax. Code § 18416 — Continuity with Prior Law still in force?

Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 18416 — Continuity with Prior Law

Cal. Rev. & Tax. Code § 18416

Type: Statute
Source: California Revenue and Taxation Code
Jurisdiction: California
Date: 2008-01-01
Current through: Nov 2, 2026 (California Legislative Counsel)

(a) Unless expressly otherwise provided in this part, any notice may be given by first-class mail postage prepaid.

Citator

Cal. Rev. & Tax. Code § 18416 — Continuity with Prior Law is in force in the current edition of the Code, and nothing recorded condemns it.

(a) Unless expressly otherwise provided in this part, any notice may be given by first-class mail postage prepaid.

(b) For purposes of this part, any notice mailed to a taxpayer shall be sufficient if mailed to the taxpayer’s last known address.

(c) The last known address shall be the address that appears on the taxpayer’s last return filed with the Franchise Tax Board, unless the taxpayer has provided to the Franchise Tax Board clear and concise written or electronic notification of a different address, or the Franchise Tax Board has an address it has reason to believe is the most current address for the taxpayer.