Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 9264 — The California Taxpayers’ Bill of Rights

Cal. Rev. & Tax. Code § 9264

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 taxpayers. As appropriate, statements shall be provided to taxpayers with the initial notice of audit, the…

Citator

Cal. Rev. & Tax. Code § 9264 — 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 taxpayers. As appropriate, statements shall be provided to taxpayers with the initial notice of audit, the notice of proposed additional taxes, any subsequent notice of tax due, or other substantive notices. Additionally, the board shall include this language for statements in the annual tax information bulletins that are mailed to taxpayers.