{"code":"RTC","codeName":"Revenue and Taxation Code","section":"55327","citation":"Rev. & Tax. Code, § 55327","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 30. FEE COLLECTION PROCEDURES LAW [55001. - 55381.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-30"},{"name":"CHAPTER 6. Administration and Taxpayers’ Bill of Rights [55301. - 55337.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-30/chapter-6"},{"name":"ARTICLE 2. The California Taxpayers’ Bill of Rights [55321. - 55337.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-30/chapter-6/article-2"}],"history":"Added by Stats. 1992, Ch. 407, Sec. 1.   Effective January 1, 1993.","effective":"1993-01-01","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 taxpayers. 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 taxpayers. 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-55327","source":"California Legislative Information bulk export (pubinfo)"}