Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Fee Collection Procedures Law
Chapter 6. Administration and Taxpayers' Bill of Rights. (View entire chapter)
Article 1 Administration
- 55301 Enforcement by Board; rules and regulations
- 55302 Examination of records
- 55303 Employees and representatives of Board
- 55304 Certificate of notice
- 55305 Information confidential; tax preparer
Article 2 The California Taxpayers' Bill of Rights
- 55327 Evaluation of employee's contact with taxpayers
- 55328 Plan to timely resolve claims and petitions
- 55329 Procedures related to protest hearings
- 55330 Reimbursement to taxpayer
- 55331 Investigation for nontax administration purposes
- 55332 Settlement authority
- 55332.5 Offers in compromise
- 55333 Release of levy
- 55333.5 Return of property
- 55334 Exemptions from levy
- 55335 Claim for reimbursement of bank charges by taxpayer
- 55336 Preliminary notice to taxpayers prior to lien
- 55337 Disregard by Board employee or officer