Laws, Regulations and Annotations

Article 1. Administration

• 43501 Enforcement by board; rules and regulations
• 43502 Examination of records
• 43503 Employees and representatives of board
• 43504 Certificate of notice
• 43505 Disclosure of information
• 43506 Report to Governor [Repealed.]
• 43506 Information confidential; tax preparer
• 43507 Board determines which accounts are eligible
• 43507.1 Eligibility
• 43507.2 Requirements for managed audit; information provided by taxpayer
• 43507.3 Authority to examine records
• 43507.4 Interest on liabilities
• 43507.5 Legislative intent

Article 2. The California Taxpayers' Bill of Rights

• 43511 Administration
• 43512 Taxpayers' Rights Advocate
• 43513 Education and information program
• 43514 Annual hearing for taxpayer proposals
• 43515 Preparation of statements by board
• 43516 Limit on revenue collected or assessed

• 43517 Evaluation of employee's contact with taxpayers
• 43518 Plan to timely resolve claims and petitions
• 43519 Procedures relating to review conferences
• 43520 Reimbursement to taxpayers
• 43521 Investigations for nontax administrative purposes
• 43522 Settlement of disputed tax liabilities [Repealed.]
• 43522 Settlement authority
• 43522.5 Offers in compromise
• 43523 Release of levy
• 43523.5 Return of property
• 43524 Exemptions from levy
• 43525 Claim for reimbursement of bank charges by taxpayers
• 43526 Preliminary notice to taxpayer prior to lien
• 43527 Disregard by board employee or officer