California Revenue and Taxation Code ARTICLE 5 - The California Taxpayers’ Bill of Rights

• Section 41160.
  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 41161.
  (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 41162.
  (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 41163.
  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 41164.
  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 41165.
  (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 41166.
  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 41167.
  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 41168.
  Procedures of the board, relating to appeals staff review conferences before a staff attorney or supervising tax auditor independent of the assessing department, shall include...
• Section 41169.
  (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 41170.
  (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 41171.
  (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 41171.5.
  (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 41171.5.a.
  (a) (1) The executive director and chief counsel of the board, or their delegates, may compromise any final surcharge liability where the reduction of surcharges is seven...
• Section 41172.
  (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 41172.5.
  (a) If any property has been levied upon, the property or the proceeds from the sale of the property shall be returned to the taxpayer if...
• Section 41173.
  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 41174.
  (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 41175.
  (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 41176.
  (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