The department shall develop and implement a program that will evaluate an individual employee’s or officer’s performance with respect to that person‘s contact with taxpayers. The development and implementation of the program shall be coordinated with the Taxpayers’ Rights Advocate.

(Amended by Stats. 2021, Ch. 432, Sec. 144. (SB 824) Effective January 1, 2022.)

Terms Used In California Revenue and Taxation Code 41166

  • Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19
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