California Revenue and Taxation Code

§ 46615

RTC § 46615 Effective Jan 1, 1996Div. 2 · Part 24 · Ch. 6 · Art. 2

Statute text

The board shall prepare and publish brief but comprehensive statements in simple and nontechnical language that explain procedures, remedies, and the rights and obligations of the board and feepayers. As appropriate, statements shall be provided to feepayers with the initial notice of audit, the notice of proposed additional fees, any subsequent notice of fees due, or other substantive notices. Additionally, the board shall include this language for statements in the annual fee information bulletins that are mailed to feepayers.

Legislative history

Added by Stats. 1995, Ch. 497, Sec. 33. Effective January 1, 1996.