California Revenue and Taxation Code PART 10.7 - TAXPAYERS' BILL OF RIGHTS

• Section 21001.
  This part shall be known and may be cited as the “Katz-Harris Taxpayers’ Bill of Rights Act.”(Added by Stats. 1988, Ch. 1573, Sec. 2.)
• Section 21002.
  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 21003.
  The Franchise Tax Board shall administer this part. Unless the context indicates otherwise, the provisions of this part shall apply to Part 10 (commencing with...
• Section 21004.
  (a) The board shall establish the position of the Taxpayers’ Rights Advocate. The advocate or his or her designee shall be responsible for coordinating resolution of...
• Section 21005.
  (a) The board, in consultation with the Taxpayers’ Rights Advocate, shall develop and implement a taxpayer education and information program directed at, but not limited to,...
• Section 21006.
  (a) The board shall perform annually a systematic identification of areas of recurrent taxpayer noncompliance and shall report its findings to the Legislature on December 1...
• Section 21007.
  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 21008.
  (a) The amount of revenue collected or assessed by the board shall not be used for any of the following:(1) To evaluate individual officers or employees.(2) To impose...
• Section 21009.
  (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 21010.
  No later than July 1, 1989, the board shall, in cooperation with the State Board of Equalization, the State Bar of California, the California Society...
• Section 21011.
  Procedures of the board, relating to protest hearings before board audit staff or legal staff, shall include all of the following:(a) Any hearing shall be held...
• Section 21012.
  (a) If a person’s failure to make a timely return or payment is due to the person’s reasonable reliance on written advice from the board, the...
• Section 21013.
  (a) (1) Every taxpayer is entitled to be reimbursed for any reasonable fees and expenses related to an appeal before the State Board of Equalization if all...
• Section 21014.
  (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 21015.
  (a) The board may either refrain from imposing or waive the penalties authorized under Section 19011 and subdivision (a) of Section 19141.5, where it is determined,...
• Section 21015.5.
  (a) (1) No levy may be made on any property or property right of any person unless the board has notified the person in writing of his...
• Section 21015.6.
  (a) No levy may be made on the principal residence of any innocent investor or the proceeds from the sale or other transaction involving the principal...
• Section 21016.
  (a) The board shall release any levy issued pursuant to Part 10.2 (commencing with Section 18401) on any property in the event of any circumstances deemed...
• Section 21017.
  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 21018.
  (a) A person may file a claim with the board for reimbursement of charges or fees imposed on the person by an unrelated business entity as...
• Section 21019.
  (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 21020.
  For the purposes of Part 11 (commencing with Section 23001) of Division 2 only, a taxpayer shall not be suspended pursuant to Section 23301, 23301.5,...
• Section 21021.
  (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...
• Section 21022.
  (a) Except as provided in subdivision (f), if any officer or employee of the board intentionally settles the determination or compromises the collection of any tax...
• Section 21023.
  (a) Notwithstanding Article 2 (commencing with Section 19542) of Chapter 7 of Part 10.2, if any amount with respect to a joint return is due and...
• Section 21024.
  For appeals filed under Section 19045 or 19324, on or after January 1, 1998, the board shall have the burden of producing reasonable and probative...
• Section 21025.
  If a payment is received on or after January 1, 1998, by the board from a taxpayer and the board cannot associate the payment with...
• Section 21026.
  (a) Except as otherwise provided in subdivision (b), for taxable years beginning on or after January 1, 1998, the board shall, not less than annually, mail...
• Section 21027.
  (a) (1) For purposes of Part 10 (commencing with Section 17001), Part 10.2 (commencing with Section 18401), Part 11 (commencing with Section 23001), or this part or...
• Section 21028.
  (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