Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 41164 — The California Taxpayers’ Bill of Rights
Cal. Rev. & Tax. Code § 41164
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2022-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
The department shall prepare and publish brief but comprehensive statements in simple and nontechnical language that explain procedures, remedies, and the rights and obligations of the department and taxpayers. As appropriate, statements shall be provided to taxpayers with the initial notice of…
Citator
Cal. Rev. & Tax. Code § 41164 — The California Taxpayers’ Bill of Rights is in force in the current edition of the Code, and nothing recorded condemns it.
The department shall prepare and publish brief but comprehensive statements in simple and nontechnical language that explain procedures, remedies, and the rights and obligations of the department and taxpayers. As appropriate, statements shall be provided to taxpayers with the initial notice of audit, the notice of proposed additional surcharges, any subsequent notice of surcharge due, or other substantive notices. Additionally, the department shall include this language for statements in the annual tax information bulletins that are mailed to taxpayers.