Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2010
 

Fee Collection Procedures Law

Chapter 6. Administration and Taxpayers' Bill of Rights

Article 2. The California Taxpayers' Bill of Rights

Section 55325

55325. Preparation of statements by Board. The board shall prepare and publish brief but comprehensive statements in simple and nontechnical language that explain procedure, 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.