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Earlier editions: 2020-112018-112026-09

DIVISION 2. OTHER TAXES 6001-61050›PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT 41001-41176›CHAPTER 7. Administration 41128-41176›ARTICLE 5. The California Taxpayers’ Bill of Rights 41160-41176

§ 41164

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

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.

(Amended by Stats. 2021, Ch. 432, Sec. 142. (SB 824) Effective January 1, 2022.)

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California Revenue and Taxation Code

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