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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 41165
41165. Limit on uses of revenue collected or assessed. (a) The total amount of revenue collected or assessed pursuant to this part shall not be used for any of the following:
(1) To evaluate individual officers or employees.
(2) To impose or suggest production quotas or goals, other than quotas or goals with respect to accounts receivable.
(b) The department shall certify in its annual report submitted pursuant to Section 15616 of the Government Code that revenue collected or assessed is not used in a manner prohibited by subdivision (a).
(c) This section shall not prohibit the setting of goals and the evaluation of performance with respect to productivity and the efficient use of time.
History—Stats. 2021, Ch. 432 (SB 824), in effect January 1, 2022, substituted "department" for "board" after "The" in subdivision (b); substituted "This" for "Nothing in this" before "section" and added "not" before "prohibit" in subdivision (c).
* Added by Stats. 1992, Ch. 438, in effect January 1, 1993.