Part 10.7. Taxpayers' Bill of Rights

Index

• Ca. Rev. and Tax. Code § 21001 Short Title
• Ca. Rev. and Tax. Code § 21002 Legislative Findings and Declarations
• Ca. Rev. and Tax. Code § 21003 Administration By Franchise Tax Board
• Ca. Rev. and Tax. Code § 21004 Taxpayers' Rights Advocate
• Ca. Rev. and Tax. Code § 21005 Taxpayer Education and Information Program
• Ca. Rev. and Tax. Code § 21006 Annual Systematic Identification of Areas of Recurrent Taxpayer Compliance; Report
• Ca. Rev. and Tax. Code § 21007 Statements Explaining Procedures, Remedies, and Rights and Obligations of Board and Taxpayers
• Ca. Rev. and Tax. Code § 21008 Prohibited Use of Revenue
• Ca. Rev. and Tax. Code § 21009 Program to Evaluate Individual Employee's Or Officer's Performance
• Ca. Rev. and Tax. Code § 21010 Plan to Reduce Time Required to Resolve Amended Return Claims For Refund, Protests, and Appeals
• Ca. Rev. and Tax. Code § 21011 Procedures Related to Protest Hearings
• Ca. Rev. and Tax. Code § 21012 Relief If Failure to Make Timely Return Or Payment Due to Reliance of Written Advice of Board
• Ca. Rev. and Tax. Code § 21013 Reimbursement of Fees and Expenses Related to Appeal
• Ca. Rev. and Tax. Code § 21014 Improper Investigation of Person For Nontax Administration Related Purposes
• Ca. Rev. and Tax. Code § 21015 Waiver of Penalties For Failure to Comply
• Ca. Rev. and Tax. Code § 21015.5 Notice Before Levy Made
• Ca. Rev. and Tax. Code § 21015.6 No Levy On Principal Residence of Innocent Investor Or Proceeds
• Ca. Rev. and Tax. Code § 21016 Release of Levy
• Ca. Rev. and Tax. Code § 21017 Adjustment of Exemptions From Levy
• Ca. Rev. and Tax. Code § 21018 Claim For Reimbursement of Charges Or Fees Imposed By Unrelated Business Entity As Result of Erroneous Levy, Erroneous Processing Action, Or Erroneous Collection Action
• Ca. Rev. and Tax. Code § 21019 Preliminary Notice Prior to Filing Or Recording Lien; Release
• Ca. Rev. and Tax. Code § 21020 Notice Preliminary to Suspension
• Ca. Rev. and Tax. Code § 21021 Action For Damages If Board Officer Or Employer Recklessly Disregards Board Published Procedures
• Ca. Rev. and Tax. Code § 21022 Civil Action For Damages If Board Officer Or Employee Intentionally Settles Determination Or Compromises Collection Due From Attorney, Cpa, Or Tax Preparer In Exchange For Information About Taxpayer
• Ca. Rev. and Tax. Code § 21023 Individuals Filing Joint Return No Longer Married Or Residing In Same Household
• Ca. Rev. and Tax. Code § 21024 Burden of Proof For Appeals Filed Under Section 19045 Or 19324
• Ca. Rev. and Tax. Code § 21025 Notification of Inability to Associate Payment With Taxpayer
• Ca. Rev. and Tax. Code § 21026 Notice of Amount of of Tax Delinquency
• Ca. Rev. and Tax. Code § 21027 Designated Delivery Service
• Ca. Rev. and Tax. Code § 21028 Privileged Communication Between Taxpayer and Tax Practitioner