California Revenue and Taxation Code ARTICLE 5 - The California Taxpayers’ Bill of Rights
- Section 40200.
The board shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part.(Added by Stats. 1992, Ch....
- Section 40201.
(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 40202.
(a) The board shall develop and implement an education and information program directed at, but not limited to, all of the following groups:(1) Taxpayers newly registered with...
- Section 40203.
The board shall conduct an annual hearing before the full board where industry representatives and individual taxpayers are allowed to present their proposals on changes...
- Section 40204.
The board shall prepare and publish brief but comprehensive statements in simple and nontechnical language that explain procedures, remedies, and the rights and obligations of...
- Section 40205.
(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 or...
- Section 40206.
The board shall develop and implement a program that will evaluate an individual employee’s or officer’s performance with respect to his or her contact with...
- Section 40207.
The board shall, in cooperation with the Taxpayers’ Rights Advocate, and other interested taxpayer-oriented groups, develop a plan to reduce the time required to resolve...
- Section 40208.
Procedures of the board, relating to appeals staff review conferences before a staff attorney of supervising tax auditor independent of the assessing department, shall include...
- Section 40209.
(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 40210.
(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 40211.
(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 40211.5.
(a) (1) Beginning on January 1, 2007, the executive director and chief counsel of the board, or their delegates, may compromise any final surcharge liability where the...
- Section 40212.
(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 40212.5.
(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 40213.
Exemptions from levy under Chapter 4 (commencing with Section 703.010) of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure...
- Section 40214.
(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 40215.
(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 40216.
(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...
Last modified: October 22, 2018