Revenue and Taxation Code § 46616

ARTICLE 2. The California Taxpayers’ Bill of Rights

Current as of September 28, 2026Rev. & Tax. Code, § 46616Official source ↗

Added by Stats. 1995, Ch. 497, Sec. 33. Effective January 1, 1996.

(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 employees.

(2) To impose or suggest production quotas or goals.

(b) The board shall certify in its annual report submitted pursuant to Section 15616 of the Government Code that revenue collected or assessed is not used in a manner prohibited by subdivision (a).