§ 41161. — 41161. (Amended by Stats. 2021, Ch. 432, Sec. 139.)

California § 41161.

• Jurisdiction: California
• Code RTC: Revenue and Taxation Code - RTC
• Div. 2.: DIVISION 2. OTHER TAXES
• Part 20.: PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT
• Ch. 7.: CHAPTER 7. Administration
• Art. 5.: ARTICLE 5. The California Taxpayers’ Bill of Rights

Text

(a)
The department shall establish the position of the Taxpayers’ Rights Advocate. The advocate or that person’s designee shall be responsible for facilitating resolution of taxpayer complaints and problems, including any taxpayer complaints regarding unsatisfactory treatment of taxpayers by
department 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 director of the department.

Legislative History

Amended by Stats. 2021, Ch. 432, Sec. 139. (SB 824) Effective January 1, 2022.