California Revenue and Taxation Code 41164 – The department shall prepare and publish brief but comprehensive …
Current as of: 2024 | Check for updates
|
Other versions
The department shall prepare and publish brief but comprehensive statements in simple and nontechnical language that explain procedures, remedies, and the rights and obligations of the department and taxpayers. As appropriate, statements shall be provided to taxpayers with the initial notice of audit, the notice of proposed additional surcharges, any subsequent notice of surcharge due, or other substantive notices. Additionally, the department shall include this language for statements in the annual tax information bulletins that are mailed to taxpayers.
(Amended by Stats. 2021, Ch. 432, Sec. 142. (SB 824) Effective January 1, 2022.)
Terms Used In California Revenue and Taxation Code 41164
- Surcharge: means a tax or taxes levied by this state. See California Revenue and Taxation Code 41013
- surcharges: as used in this part , refers to two separate charges, one related to 911 service and one related to 988 service. See California Revenue and Taxation Code 41013