Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Oil Spill Response, Prevention, and Administration Fees Law

Revenue and Taxation Code

Chapter 6. Administration

Article 2. The California Taxpayers' Bill of Rights*

Section 46612

46612. 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 feepayer complaints and problems, including any feepayer complaints regarding unsatisfactory treatment of feepayers by board employees, and staying actions where feepayers 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. 1995, Ch. 497, in effect January 1, 1996.