Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 45857 — The California Taxpayers’ Bill of Rights
Cal. Rev. & Tax. Code § 45857
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1993-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(a) The board shall establish the position of the Taxpayers’ Rights Advocate. The advocate or his or her designee shall be responsible for facilitating resolution of fee payer complaints and problems, including any fee payer complaints regarding unsatisfactory treatment of fee payers by board…
Citator
Cal. Rev. & Tax. Code § 45857 — The California Taxpayers’ Bill of Rights is in force in the current edition of the Code, and nothing recorded condemns it.
(a) The board shall establish the position of the Taxpayers’ Rights Advocate. The advocate or his or her designee shall be responsible for facilitating resolution of fee payer complaints and problems, including any fee payer complaints regarding unsatisfactory treatment of fee payers by board employees, and staying actions where fee payers have suffered or will suffer irreparable loss as the result of those actions. Applicable statutes of limitation shall be tolled during the pendency of a stay. Any penalties and interest that would otherwise accrue shall not be affected by the granting of a stay.
(b) The advocate shall report directly to the executive officer of the board.