California Revenue and Taxation Code

§ 41176

RTC § 41176 Effective Jan 1, 2022Div. 2 · Part 20 · Ch. 7 · Art. 5

Statute text

(a)If any officer or employee of the department recklessly disregards department-published procedures, a taxpayer aggrieved by that action or omission may bring an action for damages against the state in superior court.

(b)In any action brought under subdivision (a), upon finding of liability on the part of the state, the state shall be liable to the plaintiff in an amount equal to the sum of all of the following:

(1)Actual and direct monetary damages sustained by the plaintiff as a result of the actions or omissions.

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Legislative history

Amended by Stats. 2021, Ch. 432, Sec. 152. (SB 824) Effective January 1, 2022.