California Revenue and Taxation Code ARTICLE 3 - The California Taxpayers’ Bill of Rights

• Section 7080.
  This article shall be known and may be cited as “The Harris-Katz California Taxpayers’ Bill of Rights.”(Added by Stats. 1988, Ch. 1574, Sec. 1.)
• Section 7081.
  The Legislature finds and declares that taxes are the most sensitive point of contact between citizens and their government, and that there is a delicate...
• Section 7082.
  The board shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part.(Added by Stats. 1988, Ch....
• Section 7083.
  (a) The board shall establish the position of the Taxpayers’ Rights Advocate. The advocate or his or her designee shall be responsible for facilitating resolution of...
• Section 7084.
  (a) The board shall develop and implement a taxpayer education and information program directed at, but not limited to, all of the following groups:(1) Taxpayers newly registered...
• Section 7085.
  (a) The board shall perform annually a systematic identification of areas of recurrent taxpayer noncompliance and shall report its findings in its annual report submitted pursuant...
• Section 7086.
  The board shall prepare and publish brief but comprehensive statements in simple and nontechnical language which explain procedures, remedies, and the rights and obligations of...
• Section 7087.
  (a) The total amount of revenue collected or assessed pursuant to this part shall not be used for any of the following: (1) To evaluate individual officers...
• Section 7088.
  (a) The board shall develop and implement a program which will evaluate an individual employee’s or officer’s performance with respect to his or her contact with...
• Section 7089.
  No later than July 1, 1989, the board shall, in cooperation with the State Bar of California, the California Society of Certified Public Accountants, the...
• Section 7090.
  Procedures of the board, relating to protest hearings before board hearing officers, shall include all of the following:(a) Any hearing shall be held at a reasonable...
• Section 7091.
  (a) Every taxpayer is entitled to be reimbursed for any reasonable fees and expenses related to a hearing before the board if all of the following...
• Section 7092.
  (a) An officer or employee of the board acting in connection with any law administered by the board shall not knowingly authorize, require, or conduct any...
• Section 7093.5.
  (a) It is the intent of the Legislature that the State Board of Equalization, its staff, and the Attorney General pursue settlements as authorized under this...
• Section 7093.6.
  (a) (1) Beginning January 1, 2003, the executive director and chief counsel of the board, or their delegates, may compromise any final tax liability in which the...
• Section 7093.6.a.
  (a) (1) The executive director and chief counsel of the board, or their delegates, may compromise any final tax liability in which the reduction of tax is...
• Section 7094.
  (a) The board shall release any levy or notice to withhold issued pursuant to this part on any property in the event that the expense of...
• Section 7094.1.
  (a) Except in any case where the board finds collection of the tax to be in jeopardy, if any property has been levied upon, the property...
• Section 7095.
  Exemptions from levy under Chapter 4 (commencing with Section 703.010) of Title 9 of the Code of Civil Procedure shall be adjusted for purposes of...
• Section 7096.
  (a) A taxpayer may file a claim with the board for reimbursement of bank charges and any other reasonable third-party check charge fees incurred by the...
• Section 7097.
  (a) At least 30 days prior to the filing or recording of liens under Chapter 14 (commencing with Section 7150) or Chapter 14.5 (commencing with Section...
• Section 7098.
  For the purposes of this part only, the board shall not revoke or suspend a person’s permit pursuant to Section 6070 or 6072 unless the...
• Section 7099.
  (a) If any officer or employee of the board recklessly disregards board-published procedures, a taxpayer aggrieved by that action or omission may bring an action for...
• Section 7099.1.
  (a) (1) With respect to tax advice, the protections of confidentiality that apply to a communication between a client and an attorney, as set forth in Article...

Last modified: October 22, 2018