Section 11404 Of Chapter 3. Levy And Payment Of Tax From California Revenue And Taxation Code >> Division 2. >> Part 6. >> Chapter 3.

. On or before October 15th in each year the board shall cause to be mailed to each person against whom a tax is levied a notice stating the amount of the assessment, the rate and amount of tax, and a demand that the tax be paid to the board not later than December 10th following.