ARTICLE 5. The California Taxpayers’ Bill of Rights [41160. - 41176.]
Article 5 added by Stats. 1992, Ch. 438, Sec. 10.
§§ 41160–41176 · 19 sections
- § 41160 The department shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part.
- § 41161 (a) The department shall establish the position of the Taxpayers’ Rights Advocate. The advocate or that person’s designee shall be responsible for facilitating…
- § 41162 (a) The department shall develop and implement an education and information program directed at, but not limited to, all of the following groups: (1) Taxpayers…
- § 41163 The department shall conduct an annual hearing to allow industry representatives and individual taxpayers to present proposals on changes to the Emergency…
- § 41164 The department shall prepare and publish brief but comprehensive statements in simple and nontechnical language that explain procedures, remedies, and the…
- § 41165 (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…
- § 41166 The department shall develop and implement a program that will evaluate an individual employee’s or officer’s performance with respect to that person’s contact…
- § 41167 The department shall, in cooperation with the Taxpayers’ Rights Advocate, and other interested taxpayer-oriented groups, develop a plan to reduce the time…
- § 41168 Procedures of the department, relating to appeals staff review conferences before a staff attorney or supervising tax auditor independent of the assessing…
- § 41169 (a) Every taxpayer is entitled to be reimbursed for any reasonable fees and expenses related to a hearing before the department if all of the following…
- § 41170 (a) An officer or employee of the department acting in connection with any law administered by the department shall not knowingly authorize, require, or…
- § 41171 (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…
- § 41171.5 (a) Beginning on January 1, 2007, the director of the department, or their delegates, may compromise any final surcharge liability. (b) For purposes of this…
- § 41172 (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…
- § 41172.5 (a) If any property has been levied upon, the property or the proceeds from the sale of the property shall be returned to the taxpayer if the department…
- § 41173 Exemptions from levy under Chapter 4 (commencing with Section 703.010) of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure shall be adjusted for…
- § 41174 (a) A taxpayer may file a claim with the department for reimbursement of bank charges and any other reasonable third-party check charge fees incurred by the…
- § 41175 (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)…
- § 41176 (a) If any officer or employee of the department recklessly disregards department-published procedures, a taxpayer aggrieved by that action or omission may…