Part 10.7 - TAXPAYERS' BILL OF RIGHTS

Section 21001 - Short title
Section 21002 - Legislative findings and declarations
Section 21003 - Administration by Franchise Tax Board
Section 21003.5 - Determination of employee
Section 21004 - Taxpayers' rights advocate
Section 21005 - Taxpayer education and information program
Section 21006 - Annual systematic identification of areas of recurrent taxpayer compliance; report
Section 21007 - Statements explaining procedures, remedies, and rights and obligations of board and taxpayers
Section 21008 - Prohibited use of revenue
Section 21009 - Program to evaluate individual employee's or officer's performance
Section 21010 - Plan to reduce time required to resolve amended return claims for refund, protests, and appeals
Section 21011 - Procedures related to protest hearings
Section 21012 - Relief if failure to make timely return or payment due to reliance of written advice of board
Section 21013 - Reimbursement of fees and expenses related to appeal
Section 21014 - Improper investigation of person for nontax administration related purposes
Section 21015 - Waiver of penalties for failure to comply
Section 21015.5 - Notice before levy made
Section 21015.6 - No levy on principal residence of innocent investor or proceeds
Section 21016 - Release of levy
Section 21017 - Adjustment of exemptions from levy
Section 21018 - Claim for reimbursement of charges or fees imposed by unrelated business entity as result of erroneous levy, erroneous processing action, or erroneous collection action
Section 21019 - Preliminary notice prior to filing or recording lien; release
Section 21020 - Notice preliminary to suspension
Section 21021 - Action for damages if board officer or employer recklessly disregards board published procedures
Section 21022 - Civil action for damages if board officer or employee intentionally settles determination or compromises collection due from attorney, CPA, or tax preparer in exchange for information about taxpayer
Section 21023 - Individuals filing joint return no longer married or residing in same household
Section 21024 - Burden of proof for appeals filed under Section 19045 or 19324
Section 21025 - Notification of inability to associate payment with taxpayer
Section 21026 - Notice of amount of tax delinquency
Section 21027 - Designated delivery service
Section 21028 - Privileged communication between taxpayer and tax practitioner