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Business Taxes Law Guide—Revision 2024

Alcoholic Beverage Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 14. Alcoholic Beverage Tax
Chapter 6. Determinations

Article 4. Redeterminations

Section 32306


32306. Service of notice. Any notice required by this section shall be served in the same manner as prescribed for service of notice by Section 32271.

History—Added by Stats. 1967, p. 2330, in effect November 8, 1967, formerly part of Section 32301. Stats. 2024, Ch. 499 (SB 1528), in effect January 1, 2025, deleted "personally or by mail" after "served".