California Revenue and Taxation Code ARTICLE 2 - The California Taxpayers’ Bill of Rights

• Section 46611.
  The board shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part.(Added by Stats. 1995, Ch....
• Section 46612.
  (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 46613.
  (a) The board shall develop and implement an education and information program directed at, but not limited to, all of the following groups:(1) Fee payers newly registered...
• Section 46614.
  The board shall conduct an annual hearing before the full board where industry representatives and individual feepayers are allowed to present their proposals on changes...
• Section 46615.
  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 46616.
  (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 46617.
  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 46618.
  The board shall, in cooperation with the Department of Fish and Game, the Taxpayers’ Rights Advocate, and other interested feepayer-oriented groups, develop a plan to...
• Section 46619.
  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 46620.
  (a) Every fee payer is entitled to be reimbursed for any reasonable fees and expenses related to a hearing before the board if all of the...
• Section 46621.
  (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 46622.
  (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 46623.
  (a) The board shall release any levy or notice to withhold issued pursuant to this part on any property in the event the expense of the...
• Section 46623.5.
  (a) Except in any case where the board finds collection of the fee to be in jeopardy, if any property has been levied upon, the property...
• Section 46624.
  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 46625.
  (a) A feepayer may file a claim with the board for reimbursement of bank charges and any other reasonable third-party check charge fees that are incurred...
• Section 46626.
  (a) At least 30 days prior to the filing or recording of a lien pursuant to either Chapter 14 (commencing with Section 7150) or Chapter 14.5...
• Section 46627.
  (a) If any officer or employee of the board recklessly disregards board-published procedures, a feepayer aggrieved by that action or omission may bring an action for...
• Section 46628.
  (a) (1) Beginning on January 1, 2007, the executive director and chief counsel of the board, or their delegates, may compromise any final fee liability where the...
• Section 46628.a.
  (a) (1) The executive director and chief counsel of the board, or their delegates, may compromise any final fee liability where the reduction of fees is seven...

Last modified: October 22, 2018