Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Underground Storage Tank Maintenance Fee Law

Revenue and Taxation Code

Chapter 6. Administration

Article 2. The California Taxpayers' Bill of Rights*

Section 50156.2

50156.2. Education and information program. (a) The board shall develop and implement an education and information program directed at, but not limited to, all of the following groups:

(1) Fee payers newly registered with the board.

(2) Board audit and compliance staff.

(b) The education and information program shall include all of the following:

(1) A program of written communication with newly registered fee payers explaining in simplified terms their duties and responsibilities.

(2) Participation in seminars and similar programs organized by federal, state, and local agencies.

(3) Revision of fee payer educational materials currently produced by the board that explain the most common areas of fee payer nonconformance in simplified terms.

(4) Implementation of a continuing education program from audit and compliance personnel to include the application of new legislation to fee payer activities and areas of recurrent fee payer noncompliance or inconsistency of administration.

(c) Electronic media used to comply with this section shall not represent the voice, picture, or name of members of the board or the Controller.

History.—Stats. 1993, Ch. 589, in effect January 1, 1994, substituted "in" for "of" after "Participation" in paragraph (2) of subdivision (b); deleted "pursuant" after "used", added "comply with" after "to" and substituted "or" for "of of" after "board" in subdivision (c). Stats. 1999, Ch. 929 (AB 1638), in effect January 1, 2000, added "and compliance" after "program from audit" in paragraph (4) of subdivision (b).

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