Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381]
( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) CHAPTER 6. Administration and Taxpayers’ Bill of Rights [55301 - 55337]
( Chapter 6 added by Stats. 1992, Ch. 407, Sec. 1. ) ARTICLE 2. The California Taxpayers’ Bill of Rights [55321 - 55337]
( Article 2 added by Stats. 1992, Ch. 407, Sec. 1. ) 55326.
(a) The amount of revenue collected or assessed pursuant to this part 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 certify in its annual report submitted pursuant to Section 15616 of the Government Code that revenue collected or
assessed is not used in a manner prohibited by subdivision (a).
(Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)