Section 75.32.

Cal. Revenue and Taxation Code - RTC § 75.32.
in effect
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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.

References

referencesCal. Revenue and Taxation Code - RTC § 75.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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