DIVISION 2. OTHER TAXES 6001-60709›PART 1. SALES AND USE TAXES 6001-7176›CHAPTER 8. Administration 7051-7099.1›ARTICLE 3. The California Taxpayers’ Bill of Rights 7080-7099.1

§ 7086

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

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

(Added by Stats. 1988, Ch. 1574, Sec. 1.)

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California Revenue and Taxation Code

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