Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 1. SALES AND USE TAXES [6001 - 7176]
( Part 1 added by Stats. 1941, Ch. 36. ) CHAPTER 8. Administration [7051 - 7099.1]
( Chapter 8 added by Stats. 1941, Ch. 36. ) ARTICLE 3. The California Taxpayers’ Bill of Rights [7080 - 7099.1]
( Article 3 added by Stats. 1988, Ch. 1574, Sec. 1. ) 7086.
The board shall prepare and publish brief but comprehensive statements in simple and nontechnical language which 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 the statement in the annual tax information bulletins which are mailed to taxpayers.
(Added by Stats. 1988, Ch. 1574, Sec. 1.)