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 46615

46615. Preparation of statements by board. The board shall prepare and publish brief but comprehensive statements in simple and nontechnical language that explain procedures, remedies, and the rights and obligations of the board and feepayers. As appropriate, statements shall be provided to feepayers with the initial notice of audit, the notice of proposed additional fees, any subsequent notice of fees due, or other substantive notices. Additionally, the board shall include this language for statements in the annual fee information bulletins that are mailed to feepayers.

* Added by Stats. 1995, Ch. 497, in effect January 1, 1996.