Cal. Rev. & Tax. Code § 7086

Current through the 2023 Legislative Session.
Section 7086 - Comprehensive statements which explain procedures, remedies, and rights and obligations

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.

Ca. Rev. and Tax. Code § 7086

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