California Statutes
§ 41164. — 41164. (Amended by Stats. 2021, Ch. 432, Sec. 142.)
California § 41164.
JurisdictionCalifornia
Code RTCRevenue 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
This text of California § 41164. (41164. (Amended by Stats. 2021, Ch. 432, Sec. 142.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Revenue and Taxation Code - RTC Code § 41164. (2026).
Text
The department shall prepare and publish brief but comprehensive statements in simple and nontechnical language that explain procedures, remedies, and the rights and obligations of the department and taxpayers. As appropriate, statements shall be provided to taxpayers with the initial notice of audit, the notice of proposed additional surcharges, any subsequent notice of surcharge due, or other substantive notices. Additionally, the department shall include this language for statements in the annual tax information bulletins that are mailed to taxpayers.
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Legislative History
Amended by Stats. 2021, Ch. 432, Sec. 142. (SB 824) Effective January 1, 2022.
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Bluebook (online)
California § 41164., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/41164..