Section 9276 Of Article 2. The California Taxpayers’ Bill Of Rights From California Revenue And Taxation Code >> Division 2. >> Part 3. >> Chapter 7. >> Article 2.

. For the purposes of this part only, the board shall not revoke or suspend a person's permit pursuant to Section 8704 or 8714 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.