{"code":"RTC","codeName":"Revenue and Taxation Code","section":"45862","citation":"Rev. & Tax. Code, § 45862","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 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001. - 45984.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-23"},{"name":"CHAPTER 6. Administration [45851. - 45872.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-23/chapter-6"},{"name":"ARTICLE 2. The California Taxpayers’ Bill of Rights [45856. - 45872.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-23/chapter-6/article-2"}],"history":"Amended by Stats. 1993, Ch. 589, Sec. 170.   Effective January 1, 1994.","effective":"1994-01-01","html":"<p>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 fee payers. The development and implementation of the program shall be coordinated with the Taxpayers’ Rights Advocate.</p>","text":"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 fee payers. The development and implementation of the program shall be coordinated with the Taxpayers’ Rights Advocate.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/the-california-taxpayers-bill-of-rights-45862","source":"California Legislative Information bulk export (pubinfo)"}