Cal. Rev. & Tax. Code § 41165

Current through the 2024 Legislative Session.
Section 41165 - Prohibited use of revenue
(a) The total amount of revenue collected or assessed pursuant to this part shall not be used for any of the following:
(1) To evaluate individual officers or employees.
(2) To impose or suggest production quotas or goals, other than quotas or goals with respect to accounts receivable.
(b) The department shall certify in its annual report submitted pursuant to Section 15616 of the Government Code that revenue collected or assessed is not used in a manner prohibited by subdivision (a).
(c) This section shall not prohibit the setting of goals and the evaluation of performance with respect to productivity and the efficient use of time.

Ca. Rev. and Tax. Code § 41165

Amended by Stats 2021 ch 432 (SB 824),s 143, eff. 1/1/2022.
Added by Stats. 1992, Ch. 438, Sec. 10. Effective January 1, 1993.