2017 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 10.7 - TAXPAYERS' BILL OF RIGHTS
Section 21005.
(a) The board, in consultation with the Taxpayers’ Rights Advocate, shall develop and implement a taxpayer education and information program directed at, but not limited to, the following:
(1) Taxpayer or industry groups identified in the annual report described in Section 21006.
(2) Board audit and compliance staff.
(3) (A) Identifying forms, procedures, regulations, or laws which are confusing and lead to taxpayer errors.
(B) Taking appropriate action, including recommending remedial legislation to change those items identified pursuant to subparagraph (A).
(b) The education and information program shall include all of the following:
(1) Communication with the taxpayer groups specified in Section 21006 which explains in simplified terms the most common errors made by the taxpayers or industry group and how those errors may be avoided or corrected.
(2) Participating in small business seminars and similar programs organized by state and local agencies.
(3) Revision of taxpayer educational materials currently produced by the board to explain in simplified terms the most common errors made by taxpayers and how those errors may be avoided or corrected.
(4) Implementation of a continuing education program for audit personnel to include the application of new legislation to taxpayer activities and to minimize recurrent taxpayer noncompliance or inconsistency of administration.
(Added by Stats. 1988, Ch. 1573, Sec. 2.)
