{"code":"RTC","codeName":"Revenue and Taxation Code","section":"41164","citation":"Rev. & Tax. Code, § 41164","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001. - 41176.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-20"},{"name":"CHAPTER 7. Administration [41128. - 41176.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-20/chapter-7"},{"name":"ARTICLE 5. The California Taxpayers’ Bill of Rights [41160. - 41176.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-20/chapter-7/article-5"}],"history":"Amended by Stats. 2021, Ch. 432, Sec. 142.   (SB 824)   Effective January 1, 2022.","effective":"2022-01-01","html":"<p>The department shall prepare and publish brief but comprehensive statements in simple and nontechnical language that explain procedures, remedies, and the rights and obligations of the department and taxpayers. As appropriate, statements shall be provided to taxpayers with the initial notice of audit, the notice of proposed additional surcharges, any subsequent notice of surcharge due, or other substantive notices. Additionally, the department shall include this language for statements in the annual tax information bulletins that are mailed to taxpayers.</p>","text":"The department shall prepare and publish brief but comprehensive statements in simple and nontechnical language that explain procedures, remedies, and the rights and obligations of the department and taxpayers. As appropriate, statements shall be provided to taxpayers with the initial notice of audit, the notice of proposed additional surcharges, any subsequent notice of surcharge due, or other substantive notices. Additionally, the department shall include this language for statements in the annual tax information bulletins that are mailed to taxpayers.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/the-california-taxpayers-bill-of-rights-41164","source":"California Legislative Information bulk export (pubinfo)"}