California Revenue and Taxation Code

§ 60635

RTC § 60635 Effective Sep 28, 1994Div. 2 · Part 31 · Ch. 9 · Art. 2

Statute text

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

(b)In any action brought under subdivision (a), upon finding of liability on the part of the State of California, 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

Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.