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

• Section 9260.
  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 9261.
  (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 9262.
  (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 9263.
  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 9264.
  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 9265.
  (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 9266.
  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 9267.
  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 9268.
  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 9269.
  (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 9270.
  (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 9271.
  (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 9272.
  (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 9272.1.
  (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 9273.
  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 9274.
  (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 9275.
  (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 9276.
  For the purposes of this part only, the board shall not revoke or suspend a person’s permit pursuant to Section 8704 or 8714 unless the...
• Section 9277.
  (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 9278.
  (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 9278.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...

Last modified: October 22, 2018