BlackletterCalifornia law

Revenue and Taxation Code § 45862

ARTICLE 2. The California Taxpayers’ Bill of Rights

Current as of September 28, 2026Rev. & Tax. Code, § 45862Official source ↗

Amended by Stats. 1993, Ch. 589, Sec. 170. Effective January 1, 1994.

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.