California Code
DIVISION 2 - OTHER TAXES
PART 10.7 - TAXPAYERS' BILL OF RIGHTS

Section 21001. - 21001. This part shall be known and may be cited...

Section 21002. - 21002. The Legislature finds and declares that taxes are the...

Section 21003. - 21003. The Franchise Tax Board shall administer this part. Unless...

Section 21003.5. - 21003.5. For the purposes of this part, except as otherwise...

Section 21004. - 21004. (a) The board shall establish the position of the...

Section 21005. - 21005. (a) The board, in consultation with the Taxpayers’ Rights...

Section 21006. - 21006. (a) The board shall perform annually a systematic identification...

Section 21007. - 21007. The board shall prepare and publish brief but comprehensive...

Section 21008. - 21008. (a) The amount of revenue collected or assessed by...

Section 21009. - 21009. (a) The board shall develop and implement a program...

Section 21010. - 21010. No later than July 1, 1989, the board shall,...

Section 21011. - 21011. Procedures of the board, relating to protest hearings before...

Section 21012. - 21012. (a) If a person’s failure to make a timely...

Section 21013. - 21013. (a) (1) Every taxpayer is entitled to be reimbursed...

Section 21014. - 21014. (a) An officer or employee of the board acting...

Section 21015. - 21015. (a) The board may either refrain from imposing or...

Section 21015.5. - 21015.5. (a) (1) No levy may be made on any...

Section 21015.6. - 21015.6. (a) No levy may be made on the principal...

Section 21016. - 21016. (a) The board shall release any levy issued pursuant...

Section 21017. - 21017. Exemptions from levy under Chapter 4 (commencing with Section...

Section 21018. - 21018. (a) A person may file a claim with the...

Section 21019. - 21019. (a) At least 30 days prior to the filing...

Section 21020. - 21020. For the purposes of Part 11 (commencing with Section...

Section 21021. - 21021. (a) If any officer or employee of the board...

Section 21022. - 21022. (a) Except as provided in subdivision (f), if any...

Section 21023. - 21023. (a) Notwithstanding Article 2 (commencing with Section 19542) of...

Section 21024. - 21024. For appeals filed under Section 19045 or 19324, on...

Section 21025. - 21025. If a payment is received on or after January...

Section 21026. - 21026. (a) Except as otherwise provided in subdivision (b), for...

Section 21027. - 21027. (a) (1) For purposes of Part 10 (commencing with...

Section 21028. - 21028. (a) (1) With respect to tax advice, the protections...