Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 2.: DIVISION 2. OTHER TAXES/Part 23.: PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW/Ch. 6.: CHAPTER 6. Administration/Art. 2.: ARTICLE 2. The California Taxpayers’ Bill of Rights/§ 45860.
California Statutes

§ 45860. — 45860. (Added by Stats. 1992, Ch. 438, Sec. 14.)

California § 45860.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 23.PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW
Ch. 6.CHAPTER 6. Administration
Art. 2.ARTICLE 2. The California Taxpayers’ Bill of Rights

This text of California § 45860. (45860. (Added by Stats. 1992, Ch. 438, Sec. 14.)) 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 § 45860. (2026).

Text

The board shall prepare and publish brief but comprehensive statements in simple and nontechnical language that explain procedures, remedies, and the rights and obligations of the board and fee payers. As appropriate, statements shall be provided to fee payers with the initial notice of audit, the notice of proposed additional fees, any subsequent notice of fees due, or other substantive notices. Additionally, the board shall include this language for statements in the annual fee information bulletins that are mailed to taxpayers.

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Legislative History

Added by Stats. 1992, Ch. 438, Sec. 14. Effective January 1, 1993.
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California § 45860., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/45860..