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Business Taxes Law Guide—Revision 2024
Emergency Telephone Users Surcharge Act
Revenue and Taxation Code
Division 2. Other Taxes
Part 20. Emergency Telephone Users Surcharge Act
Chapter 7. Administration.
Article 5. The California Taxpayers' Bill of Rights*
Section 41161
41161. Taxpayers' Rights Advocate. (a) The department shall establish the position of the Taxpayers' Rights Advocate. The advocate or that person’s designee shall be responsible for facilitating resolution of taxpayer complaints and problems, including any taxpayer complaints regarding unsatisfactory treatment of taxpayers by department employees and staying actions where taxpayers 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 director of the department.
History—Stats. 2021, Ch. 432 (SB 824), in effect January 1, 2022, substituted "department" for "board" throughout; substituted "that person’s" for "his or her" after "advocate or" and deleted "," after "employees" in the second sentence of subdivision (a); substituted "director" for "executive officer" after "directly to the" in subdivision (b).
* Added by Stats. 1992, Ch. 438, in effect January 1, 1993.