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California Laws | Revenue and Taxation Code

(b) This section shall be operative for any action for recovery under Section 43481 on or after January 1, 2000. (26512)

Article 4. Cancellations (43491) (26513)(Text)

43491. If any amount has been illegally determined, either by the person filing the return or by the board, the board shall certify the amount determined to be in excess of the amount legally due and the person against whom the determination was made, and authorize the cancellation of the amount upon the records of the board. Any proposed determination by the board pursuant to this section with respect to an amount in excess of fifty thousand dollars ($50,000) shall be available as a public record for at least 10 days prior to the effective date of that determination. (26514)


Article 1. Administration (43501-43506) (26516)(Text)

43501. The board shall enforce the provisions of this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of this part. (26517)

43502. The board may make such examinations of the books and records of any taxpayer as it may deem necessary in carrying out the provisions of this part. (26518)

43503. The board may employ accountants, auditors, investigators, and other expert and clerical assistance necessary to enforce its powers and perform its duties under this part. (26519)

43504. A certificate by the board or an employee of the board stating that a notice required by this part was given by mailing or personal service shall be prima facie evidence in any administrative or judicial proceeding of the fact and regularity of the mailing or personal service in accordance with any requirement of this part for the giving of a notice. Unless otherwise specifically required, any notice provided by this part to be mailed or served may be given either by mailing or by personal service in the manner provided for giving notice of a deficiency determination. (26520)

43505. Any information regarding hazardous wastes which is available to the board shall be made available to the department. (26521)

43506. (a) Except as otherwise provided by law, any person who is engaged in the business of preparing, or providing services in connection with the preparation of, returns under Chapter 3 (commencing with Section 43151), or any person who for compensation prepares any such return for any other person, and who knowingly or recklessly does either of the following, shall be guilty of a misdemeanor, and, upon conviction thereof, shall be fined not more than one thousand dollars ($1,000) or imprisoned no more than one year, or both, together with the costs of prosecution: (26522)

(1) Discloses any information furnished to him or her for, or in connection with, the preparation of the return. (26523)

(2) Uses that information for any purpose other than to prepare, or assist in preparing, the return. (26524)

(b) Subdivision (a) shall not apply to disclosure of information if that disclosure is made pursuant to the person's consent or pursuant to a subpoena, court order, or other compulsory legal process. (26525)

Article 2. The California Taxpayers' Bill of Rights (43511-43527) (26526)(Text)

43511. The board shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part. (26527)

43512. (a) The board shall establish the position of the Taxpayers' Rights Advocate. The advocate or his or her designee shall be responsible for facilitating resolution of taxpayer complaints and problems, including any taxpayer complaints regarding unsatisfactory treatment of taxpayers by board employees, and staying actions where taxpayers have suffered or will suffer irreparable loss as the result of those actions. Applicable statutes of limitation shall be tolled during the pendency of a stay. Any penalties and interest that would otherwise accrue shall not be affected by the granting of a stay. (26528)

(b) The advocate shall report directly to the executive officer of the board. (26529)

43513. (a) The board shall develop and implement an education and information program directed at, but not limited to, all of the following groups: (26530)

(1) Taxpayers newly registered with the board. (26531)

(2) Board audit and compliance staff. (26532)

(b) The education and information program shall include all of the following: (26533)

(1) A program of written communication with newly registered taxpayers explaining in simplified terms their duties and responsibilities. (26534)

(2) Participation in seminars and similar programs organized by federal, state, and local agencies. (26535)

(3) Revision of taxpayer educational materials currently produced by the board that explain the most common areas of taxpayer nonconformance in simplified terms. (26536)

(4) Implementation of a continuing education program for audit and compliance personnel to include the application of new legislation to taxpayer activities and areas of recurrent taxpayer noncompliance of inconsistency of administration. (26537)

(c) Electronic media used pursuant to this section shall not represent the voice, picture, or name of members of the board or of the Controller. (26538)

43514. The board shall conduct an annual hearing before the full board where industry representatives and individual taxpayers are allowed to present their proposals on changes to the Hazardous Substances Tax Law which may further improve voluntary compliance and the relationship between taxpayers and government. (26539)

43515. The board shall prepare and publish brief but comprehensive statements in simple and nontechnical language that explain procedure, 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 this language for statements in the annual tax information bulletins that are mailed to taxpayers. (26540)

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