§ 40201. — 40201. (Added by Stats. 1992, Ch. 438, Sec. 9.)

California § 40201.

• Jurisdiction: California
• Code RTC: Revenue and Taxation Code - RTC
• Div. 2.: DIVISION 2. OTHER TAXES
• Part 19.: PART 19. ENERGY RESOURCES SURCHARGE LAW
• Ch. 7.: CHAPTER 7. Administration
• Art. 5.: ARTICLE 5. The California Taxpayers’ Bill of Rights

Text

(a)
The board shall establish the position of the Taxpayers’ Rights Advocate. The advocate or his or her designee shall be responsible for facilitating resolution of taxpayer complaints and problems, including any taxpayer complaints regarding unsatisfactory treatment of taxpayers by board employees, and staying actions where taxpayers have suffered or will suffer irreparable loss as the result of those actions. Applicable statutes of limitation shall be tolled during the pendency of a stay. Any penalties and interest that would otherwise
accrue shall not be affected by the granting of a stay.
(b)
The advocate shall report directly to the executive officer of the board.

Legislative History

Added by Stats. 1992, Ch. 438, Sec. 9. Effective January 1, 1993.