Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 21008 — TAXPAYERS' BILL OF RIGHTS

Cal. Rev. & Tax. Code § 21008

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Current through
Nov 2, 2026 (California Legislative Counsel)

(a) The amount of revenue collected or assessed by the board shall not be used for any of the following:

Citator

Cal. Rev. & Tax. Code § 21008 — TAXPAYERS' BILL OF RIGHTS is in force in the current edition of the Code, and nothing recorded condemns it.

(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) To impose or suggest production quotas or goals.

(b) The board shall annually certify by letter to the Legislature that revenue collected or assessed is not used in a manner prohibited by subdivision (a).