BlackletterCalifornia law

Revenue and Taxation Code § 40203

ARTICLE 5. The California Taxpayers’ Bill of Rights

Current as of September 28, 2026Rev. & Tax. Code, § 40203Official source ↗

Added by Stats. 1992, Ch. 438, Sec. 9. Effective January 1, 1993.

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 to the Energy Resources Surcharge Law which may further improve voluntary compliance and the relationship between taxpayers and government.