ARTICLE 3. The California Taxpayers’ Bill of Rights
Article 3 added by Stats. 1988, Ch. 1574, Sec. 1.
§§ 7080–7099.1 · 23 sections
- § 7080 This article shall be known and may be cited as “The Harris-Katz California Taxpayers’ Bill of Rights.”
- § 7081 The Legislature finds and declares that taxes are the most sensitive point of contact between citizens and their government, and that there is a delicate…
- § 7082 The board shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part.
- § 7083 (a) The board shall establish the position of the Taxpayers’ Rights Advocate. The advocate or his or her designee shall be responsible for facilitating…
- § 7084 (a) The board shall develop and implement a taxpayer education and information program directed at, but not limited to, all of the following groups: (1)…
- § 7085 (a) The board shall perform annually a systematic identification of areas of recurrent taxpayer noncompliance and shall report its findings in its annual…
- § 7086 The board shall prepare and publish brief but comprehensive statements in simple and nontechnical language which explain procedures, remedies, and the rights…
- § 7087 (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…
- § 7088 (a) The board shall develop and implement a program which will evaluate an individual employee’s or officer’s performance with respect to his or her contact…
- § 7089 No later than July 1, 1989, the board shall, in cooperation with the State Bar of California, the California Society of Certified Public Accountants, the…
- § 7090 Procedures of the board, relating to protest hearings before board hearing officers, shall include all of the following: (a) Any hearing shall be held at a…
- § 7091 (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 conditions…
- § 7092 (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…
- § 7093.5 (a) It is the intent of the Legislature that the department, its staff, and the Attorney General pursue settlements as authorized under this section with…
- § 7093.6 (a) Beginning January 1, 2003, the director of the department, or their delegates, may compromise any final tax liability. (b) For purposes of this section, “a…
- § 7094 (a) The California Department of Tax and Fee Administration shall release any levy or notice to withhold issued pursuant to this part on any property in the…
- § 7094.1 (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 or the proceeds from…
- § 7095 Exemptions from levy under Chapter 4 (commencing with Section 703.010) of Title 9 of the Code of Civil Procedure shall be adjusted for purposes of enforcing…
- § 7096 (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…
- § 7097 (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 7220)…
- § 7098 For the purposes of this part only, the board shall not revoke or suspend a person’s permit pursuant to Section 6070 or 6072 unless the board has mailed a…
- § 7099 (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…
- § 7099.1 (a) (1) With respect to tax advice, the protections of confidentiality that apply to a communication between a client and an attorney, as set forth in Article…