California · Revenue and Taxation Code - RTC
RTC §30459.6: For the purposes of this part only, the board shall not revoke or suspend a person’s license pursuant to Section 30144 or 30148 unless the board has mailed a notice preliminary to revocation or suspen
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For the purposes of this part only, the board shall not revoke or suspend a person’s license pursuant to Section 30144 or 30148 unless the board has mailed a notice preliminary to revocation or suspension that indicates that the taxpayer will be suspended by a date certain pursuant to that section. The notice preliminary to suspension shall be mailed to the taxpayer at least 60 days before the date certain.
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