Laws, Regulations and Annotations
Business Taxes Law Guide – Revision 2023
Sales And Use Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 8. Administration
Article 3. The California Taxpayers' Bill of Rights*
7087. Limit on 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 board 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) Nothing in this section shall prohibit the setting of goals and the evaluation of performance with respect to productivity and the efficient use of time.
History—Stats. 1991, Ch. 402, in effect January 1, 1992, added "total" after "(a) The" in subdivision (a), added ", other than … accounts receivable" after "goals" in paragraph (2) of subdivision (a), and added subdivision (c).
* Article 3 was added by Stats. 1988, Ch. 1574, in effect January 1, 1989.