PART 10.7. TAXPAYERS' BILL OF RIGHTS [21001. - 21028.]

Heading for Part 10.7 (as added by Stats. 1988, Ch. 1573) added by Stats. 1990, Ch. 216, Sec. 100.

§§ 21001–21028 · 32 sections

§ 21001 This part shall be known and may be cited as the “Katz-Harris Taxpayers’ Bill of Rights Act.”
§ 21002 The Legislature finds and declares that taxes are the most sensitive point of contact between citizens and their government, and that there is a delicate…
§ 21003 The Franchise Tax Board shall administer this part. Unless the context indicates otherwise, the provisions of this part shall apply to Part 10 (commencing with…
§ 21003.1 Unless otherwise specifically provided, the terms “Internal Revenue Code,” “Internal Revenue Code of 1954,” or “Internal Revenue Code of 1986,” for purposes of…
§ 21003.5 For the purposes of this part, except as otherwise provided, the determination of whether an individual is an employee shall be governed by Article 1.5…
§ 21004 (a) The board shall establish the position of the Taxpayers’ Rights Advocate. The advocate or his or her designee shall be responsible for coordinating…
§ 21005 (a) The board, in consultation with the Taxpayers’ Rights Advocate, shall develop and implement a taxpayer education and information program directed at, but…
§ 21006 (a) The board shall perform annually a systematic identification of areas of recurrent taxpayer noncompliance and shall report its findings to the Legislature…
§ 21007 The board shall prepare and publish brief but comprehensive statements in simple and nontechnical language which explain procedures, remedies, and the rights…
§ 21008 (a) The amount of revenue collected or assessed by the board shall not be used for any of the following: (1) To evaluate individual officers or employees. (2)…
§ 21009 (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…
§ 21010 No later than July 1, 1989, the board shall, in cooperation with the State Board of Equalization, the State Bar of California, the California Society of…
§ 21011 Procedures of the board, relating to protest hearings before board audit staff or legal staff, shall include all of the following: (a) Any hearing shall be…
§ 21012 (a) If a person’s failure to make a timely return or payment is due to the person’s reasonable reliance on written advice from the board, the person may be…
§ 21013 (a) (1) Every taxpayer is entitled to be reimbursed for any reasonable fees and expenses related to an appeal before the State Board of Equalization if all of…
§ 21014 (a) An officer or employee of the board acting in connection with any law administered by the board shall not knowingly authorize, require, or conduct any…
§ 21015 (a) The board may either refrain from imposing or waive the penalties authorized under Section 19011 and subdivision (a) of Section 19141.5, where it is…
§ 21015.5 (a) (1) No levy may be made on any property or property right of any person unless the board has notified the person in writing of his or her rights as…
§ 21015.6 (a) No levy may be made on the principal residence of any innocent investor or the proceeds from the sale or other transaction involving the principal…
§ 21016 (a) The board shall release any levy issued pursuant to Part 10.2 (commencing with Section 18401) on any property in the event of any circumstances deemed…
§ 21017 Exemptions from levy under Chapter 4 (commencing with Section 703.010) of Title 9 of the Code of Civil Procedure shall be adjusted for purposes of enforcing…
§ 21018 (a) A person may file a claim with the board for reimbursement of charges or fees imposed on the person by an unrelated business entity as the direct result of…
§ 21019 (a) At least 30 days prior to the filing or recording of liens under Chapter 14 (commencing with Section 7150) or Chapter 14.5 (commencing with Section 7220)…
§ 21020 For the purposes of Part 11 (commencing with Section 23001) of Division 2 only, a taxpayer shall not be suspended pursuant to Section 23301, 23301.5, or 23775…
§ 21021 (a) If any officer or employee of the board recklessly disregards board published procedures, a taxpayer aggrieved by that action or omission may bring an…
§ 21022 (a) Except as provided in subdivision (f), if any officer or employee of the board intentionally settles the determination or compromises the collection of any…
§ 21023 (a) Notwithstanding Article 2 (commencing with Section 19542) of Chapter 7 of Part 10.2, if any amount with respect to a joint return is due and payable and…
§ 21024 For appeals filed under Section 19045 or 19324, on or after January 1, 1998, the board shall have the burden of producing reasonable and probative information,…
§ 21025 If a payment is received on or after January 1, 1998, by the board from a taxpayer and the board cannot associate the payment with the taxpayer, the board…
§ 21026 (a) Except as otherwise provided in subdivision (b), for taxable years beginning on or after January 1, 1998, the board shall, not less than annually, mail a…
§ 21027 (a) (1) For purposes of Part 10 (commencing with Section 17001), Part 10.2 (commencing with Section 18401), Part 11 (commencing with Section 23001), or this…
§ 21028 (a) (1) With respect to tax advice, the protections of confidentiality that apply to a communication between a client and an attorney, as set forth in Article…