CHAPTER 6. Administration and Taxpayers’ Bill of Rights [55301. - 55337.]

Chapter 6 added by Stats. 1992, Ch. 407, Sec. 1.

§§ 55301–55337 · 29 sections

1. ARTICLE 1. Administration §§ 55301–55306.4 · 10 sections

   • § 55301 The board shall enforce this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of this part.
   • § 55302 The board may make examinations of the books and records of any feepayer as it may deem necessary in carrying out this part.
   • § 55303 The board may employ accountants, auditors, investigators, and other expert and clerical assistance necessary to enforce its powers and perform its duties…
   • § 55304 A certificate by the board or an employee of the board stating that a notice required by this part was given by mailing or personal service shall be prima…
   • § 55305 (a) Except as otherwise provided by law, any person who is engaged in the business of preparing, or providing services in connection with the preparation of,…
   • § 55306 (a) The board shall determine which feepayer’s accounts are eligible for the managed audit program in a manner that is consistent with the efficient use of its…
   • § 55306.1 A feepayer’s account is eligible for the managed audit program only if the feepayer meets all of the following criteria: (a) The feepayer’s business or…
   • § 55306.2 (a) If the board selects a feepayer’s account for a managed audit, all of the following apply: (1) The board shall identify all of the following: (A) The audit…
   • § 55306.3 Nothing in this article limits the board’s authority to examine the books and records of a feepayer under Section 55302.
   • § 55306.4 Upon completion of the managed audit and verification by the board, interest on any unpaid liability shall be computed at one-half the rate that would…
2. ARTICLE 2. The California Taxpayers’ Bill of Rights §§ 55321–55337 · 19 sections

   • § 55321 The board shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part.
   • § 55322 (a) The board shall establish the position of the Taxpayers’ Rights Advocate. The advocate or his or her designee shall be responsible for facilitating…
   • § 55323 (a) The board shall develop and implement an education and information program directed at, but not limited to, all of the following groups: (1) Taxpayers…
   • § 55324 The board shall conduct an annual hearing before the full board where industry representatives and individual taxpayers are allowed to present their proposals…
   • § 55325 The board shall prepare and publish brief but comprehensive statements in simple and nontechnical language that explain procedure, remedies, and the rights and…
   • § 55326 (a) The 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…
   • § 55327 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…
   • § 55328 The board shall, in cooperation with the Taxpayers’ Rights Advocate, and other interested taxpayer-oriented groups, develop a plan to reduce the time required…
   • § 55329 Procedures of the board, relating to appeals staff review conferences before a staff attorney or supervising tax auditor independent of the assessing…
   • § 55330 (a) Every taxpayer is entitled to be reimbursed for any reasonable fees and expenses related to a hearing before the board if all of the following conditions…
   • § 55331 (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…
   • § 55332 (a) It is the intent of the Legislature that the department, its staff, and the Attorney General pursue settlements as authorized under this section with…
   • § 55332.5 (a) Beginning on January 1, 2007, the director of the department, or their delegates, may compromise any final fee liability. (b) For purposes of this section,…
   • § 55333 (a) The California Department of Tax and Fee Administration shall release any levy or notice to withhold issued pursuant to this part on any property in the…
   • § 55333.5 (a) Except in any case where the board finds collection of the fee to be in jeopardy, if any property has been levied upon, the property or the proceeds from…
   • § 55334 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…
   • § 55335 (a) A taxpayer may file a claim with the board for reimbursement of bank charges and any other reasonable third-party check charge fees incurred by the…
   • § 55336 (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)…
   • § 55337 (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…