Laws, Regulations and Annotations

Article 1 Administration

• 60601 Duty and authority of board
• 60602 Hiring of employees
• 60603 Inspections by board
• 60604 Records
• 60605 Information to retain
• 60606 Examination of books and records by board
• 60607 Conferences as part of administrative duties
• 60608 Information sharing
• 60609 Information confidential; divulging forbidden
• 60609.5 Information confidential; tax preparer
• 60610 Certificate of notice
• 60611 Board determines which accounts are eligible
• 60611.1 Eligibility
• 60611.2 Information required to conduct self-audit
• 60611.3 Authority to examine records
• 60611.4 Interest on liabilities

Article 2 The California Taxpayers' Bill of Rights

• 60621 Administration
• 60622 Taxpayers' Rights Advocate
• 60623 Education and information program
• 60624 Annual hearing with taxpayers

• 60625 Preparation of statements by board
• 60626 Restriction on use of revenue collected or assessed information
• 60627 Evaluation of employee's contact with taxpayers
• 60628 Plan to timely resolve claims and petitions
• 60629 Procedures relating to protest hearings
• 60630 Reimbursement of fees and expenses
• 60631 Investigations for nontax administration purposes
• 60632 Release of levy
• 60632.1 Return of property
• 60633 Exemptions from levy
• 60633.1 Claim for reimbursement of bank charges by taxpayer
• 60633.2 Preliminary notice to taxpayers prior to lien
• 60634 Notice preliminary to revocation or suspension
• 60635 Disregard by board employee or officer
• 60636 Settlement authority
• 60637 Offers in compromise