Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 45860 — The California Taxpayers’ Bill of Rights
Cal. Rev. & Tax. Code § 45860
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1993-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
The board shall prepare and publish brief but comprehensive statements in simple and nontechnical language that explain procedures, remedies, and the rights and obligations of the board and fee payers. As appropriate, statements shall be provided to fee payers with the initial notice of audit,…
Citator
Cal. Rev. & Tax. Code § 45860 — The California Taxpayers’ Bill of Rights is in force in the current edition of the Code, and nothing recorded condemns it.
The board shall prepare and publish brief but comprehensive statements in simple and nontechnical language that explain procedures, remedies, and the rights and obligations of the board and fee payers. As appropriate, statements shall be provided to fee payers with the initial notice of audit, the notice of proposed additional fees, any subsequent notice of fees due, or other substantive notices. Additionally, the board shall include this language for statements in the annual fee information bulletins that are mailed to taxpayers.