Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Energy Resources Surcharge Law

CHAPTER 7. ADMINISTRATION

Article 5. The California Taxpayers' Bill of Rights*

Section 40201

40201. Taxpayers' Rights Advocate. (a) The board shall establish the position of the Taxpayers' Rights Advocate. The advocate or his or her designee shall be responsible for facilitating resolution of taxpayer complaints and problems, including any taxpayer complaints regarding unsatisfactory treatment of taxpayers by board employees, and staying actions where taxpayers have suffered or will suffer irreparable loss as the result of those actions. Applicable statutes of limitation shall be tolled during the pendency of a stay. Any penalties and interest that would otherwise accrue shall not be affected by the granting of a stay.

(b) The advocate shall report directly to the executive officer of the board.

* Added by Stats. 1992, Ch. 438, in effect January 1, 1993.