Revenue and Taxation Code § 7088
ARTICLE 3. The California Taxpayers’ Bill of Rights
(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 with taxpayers. The development and implementation of the program shall be coordinated with the Taxpayers’ Rights Advocate.
(b) The board shall report to the Legislature on the implementation of this program in its annual report.