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2024 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 30 - FEE COLLECTION PROCEDURES LAW
CHAPTER 6 - Administration and Taxpayers’ Bill of Rights
ARTICLE 2 - The California Taxpayers’ Bill of Rights
Section 55326.
Universal Citation:
CA Rev & Tax Code § 55326 (2024)
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55326. (a) The 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.
(b) The board 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).
(Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
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