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.
Cal. Rev. & Tax. Code § 75.32
Notice of Assessment
Added by Stats. 1984, Ch. 946, Sec. 10
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.