California Revenue and Taxation Code 46612 – (a) The board shall establish the position of the Taxpayers’ …
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(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 feepayer complaints and problems, including any feepayer complaints regarding unsatisfactory treatment of feepayers by board employees, and staying actions where feepayers 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.
(b) The advocate shall report directly to the executive officer of the board.
Terms Used In California Revenue and Taxation Code 46612
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- executive officer of the board: means the director of the California Department of Tax and Fee Administration for those duties, powers, and responsibilities transferred to the California Department of Tax and Fee Administration pursuant to §. See California Revenue and Taxation Code 20.5
(Added by Stats. 1995, Ch. 497, Sec. 33. Effective January 1, 1996.)