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Business Taxes Law Guide – Revision 2022
 

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 41166


41166. Evaluation of employee's contact with taxpayers. 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.

History—Stats. 2021, Ch. 432 (SB 824), in effect January 1, 2022, substituted "department" for "board" after "The" and substituted "that person’s" for "his or her" after "with respect to".


* Added by Stats. 1992, Ch. 438, in effect January 1, 1993.