California Revenue and Taxation Code 7086 – The board shall prepare and publish brief but comprehensive …
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The board shall prepare and publish brief but comprehensive statements in simple and nontechnical language which explain procedures, remedies, and the rights and obligations of the board and taxpayers. As appropriate, statements shall be provided to taxpayers with the initial notice of audit, the notice of proposed additional taxes, any subsequent notice of tax due, or other substantive notices. Additionally, the board shall include the statement in the annual tax information bulletins which are mailed to taxpayers.
(Added by Stats. 1988, Ch. 1574, Sec. 1.)
Terms Used In California Revenue and Taxation Code 7086
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20