California Revenue and Taxation Code

§ 41164

RTC § 41164 Effective Jan 1, 2022Div. 2 · Part 20 · Ch. 7 · Art. 5

Statute text

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

Legislative history

Amended by Stats. 2021, Ch. 432, Sec. 142. (SB 824) Effective January 1, 2022.