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Business Taxes Law Guide—Revision 2025
Fee Collection Procedures Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 30. Fee Collection Procedures Law
Chapter 6. Administration and Taxpayers' Bill of Rights. (View entire chapter)
Article 1. Administration
- 55301 Enforcement by Board; rules and regulations
- 55302 Examination of records
- 55303 Employees and representatives of Board
- 55304 Certificate of notice
- 55305 Information confidential; tax preparer
- 55306 Board determines which accounts are eligible
- 55306.1 Eligibility
- 55306.2 Information required to conduct self-audit
- 55306.3 Authority to examine records
- 55306.4 Interest on liabilities
Article 2. The California Taxpayers' Bill of Rights
- 55327 Evaluation of employee's contact with taxpayers
- 55328 Plan to timely resolve claims and petitions
- 55329 Procedures related to protest hearings
- 55330 Reimbursement to taxpayer
- 55331 Investigation for nontax administration purposes
- 55332 Settlement authority
- 55332.5 Offers in compromise
- 55333 Release of levy
- 55333.5 Return of property
- 55334 Exemptions from levy
- 55335 Claim for reimbursement of bank charges by taxpayer
- 55336 Preliminary notice to taxpayers prior to lien
- 55337 Disregard by Board employee or officer