BlackletterCalifornia law

Revenue and Taxation Code § 43514

ARTICLE 2. The California Taxpayers’ Bill of Rights

Current as of September 28, 2026Rev. & Tax. Code, § 43514Official source ↗

Added by Stats. 1992, Ch. 438, Sec. 12. 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 Hazardous Substances Tax Law which may further improve voluntary compliance and the relationship between taxpayers and government.