reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 21005 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.7 - TAXPAYERS' BILL OF RIGHTS|Section 21005.

21005.  (a) The board, in consultation with the Taxpayers’ Rights Advocate, shall develop and implement a taxpayer education and information program directed at, but not limited to, the following:(1) Taxpayer or industry groups identified in the annual report described in Section 21006.(2) Board audit and compliance staff.(3) (A) Identifying forms, procedures, regulations, or laws which are confusing and lead to taxpayer errors.(B) Taking appropriate action, including recommending remedial legislation to change those items identified pursuant to subparagraph (A).(b) The education and information program shall include all of the following: (1) Communication with the taxpayer groups specified in Section 21006 which explains in simplified terms the most common errors made by the taxpayers or industry group and how those errors may be avoided or corrected.(2) Participating in small business seminars and similar programs organized by state and local agencies.(3) Revision of taxpayer educational materials currently produced by the board to explain in simplified terms the most common errors made by taxpayers and how those errors may be avoided or corrected.(4) Implementation of a continuing education program for audit personnel to include the application of new legislation to taxpayer activities and to minimize recurrent taxpayer noncompliance or inconsistency of administration.(Added by Stats. 1988, Ch. 1573, Sec. 2.)
CA Rev & Tax Code § 21006 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.7 - TAXPAYERS' BILL OF RIGHTS|Section 21006.

21006.  (a) The board shall perform annually a systematic identification of areas of recurrent taxpayer noncompliance and shall report its findings to the Legislature by January 15 of each year.(b) As part of the identification process described in subdivision (a), the board shall do both of the following:(1) Compile and analyze sample data from its audit process, including, but not limited to, all of the following:(A) The statute or regulation violated by the taxpayer.(B) The amount of tax involved.(C) The industry or business engaged in by the taxpayer.(D) The number of years covered in the audit period.(E) Whether professional tax preparation assistance was utilized by the taxpayer.(F) Whether income tax or bank and corporation tax returns were filed by the taxpayer.(2) Conduct an annual hearing before the board itself where industry representatives and individual taxpayers are allowed to present their proposals on changes to the Personal Income Tax Law or the Corporation Tax Law which may further facilitate achievement of the legislative findings.(c) The board shall include in its report recommendations for improving taxpayer compliance and uniform administration, including, but not limited to, all of the following:(1) Changes in statute or board regulations.(2) Improvement of training of board personnel.(3) Improvement of taxpayer communication and education.(4) Increased enforcement capabilities.(d) The board shall include in its report a summary of cases where relief was granted pursuant to subdivision (c) of Section 21004, including the nature of the error or delay, and the steps taken by the board to remedy systemic issues that caused the error or delay.(Amended by Stats. 2021, Ch. 66, Sec. 2. (AB 1582) Effective January 1, 2022.)
CA Rev & Tax Code § 21007 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.7 - TAXPAYERS' BILL OF RIGHTS|Section 21007.

21007.  The board shall prepare and publish brief but comprehensive statements in simple and nontechnical language which explain procedures, remedies, and the rights and obligations of the board and taxpayers. As appropriate, these statements shall be provided to taxpayers with the initial notice of audit, the notice of proposed additional taxes, any subsequent notice of tax due, or other substantive notices. Additionally, the board shall include an appropriate statement in the tax booklets which are mailed annually to individuals and corporations. The board also shall include an appropriate statement in the tax booklets informing taxpayers they may be requested by the board to furnish a copy of California or federal tax returns that are the subject of or related to a federal audit.(Amended by Stats. 2000, Ch. 414, Sec. 3. Effective January 1, 2001.)
CA Rev & Tax Code § 21008 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.7 - TAXPAYERS' BILL OF RIGHTS|Section 21008.

21008.  (a) The amount of revenue collected or assessed by the board 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.(b) The board shall annually certify by letter to the Legislature that revenue collected or assessed is not used in a manner prohibited by subdivision (a).(Added by Stats. 1988, Ch. 1573, Sec. 2.)
CA Rev & Tax Code § 21009 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.7 - TAXPAYERS' BILL OF RIGHTS|Section 21009.

21009.  (a) The board shall develop and implement a program which will evaluate an individual employee’s or officer’s performance with respect to his or her contact with taxpayers. The development and implementation of the program shall be coordinated with the Taxpayers’ Rights Advocate.(b) The board shall report to the Legislature on the implementation of this program in its annual report.(Added by Stats. 1988, Ch. 1573, Sec. 2.)
CA Rev & Tax Code § 21010 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.7 - TAXPAYERS' BILL OF RIGHTS|Section 21010.

21010.  No later than July 1, 1989, the board shall, in cooperation with the State Board of Equalization, the State Bar of California, the California Society of Certified Public Accountants, the Taxpayers’ Rights Advocate, and other interested taxpayer-oriented groups, develop a plan to reduce the time required to resolve amended return claims for refund, protests, and appeals. The plan shall include determination of standard time frames and special review of cases which take more time than the appropriate standard time frame.(Added by Stats. 1988, Ch. 1573, Sec. 2.)
CA Rev & Tax Code § 21011 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.7 - TAXPAYERS' BILL OF RIGHTS|Section 21011.

21011.  Procedures of the board, relating to protest hearings before board audit staff or legal staff, shall include all of the following:(a) Any hearing shall be held at a reasonable time at a board office which is convenient to the taxpayer when possible.(b) The hearing may be recorded only if prior notice is given to the taxpayer and the taxpayer is entitled to receive a copy of the recording.(c) The taxpayer shall be informed prior to any hearing that he or she has a right to have present at the hearing his or her designated agent.(Amended by Stats. 1994, Ch. 1243, Sec. 62. Effective September 30, 1994.)
CA Rev & Tax Code § 21013 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.7 - TAXPAYERS' BILL OF RIGHTS|Section 21013.

21013.  (a) (1) Every taxpayer is entitled to be reimbursed for any reasonable fees and expenses related to an appeal before the State Board of Equalization if all of the following conditions are met:(A) The taxpayer files a claim for the fee and expenses with the State Board of Equalization.(B) The State Board of Equalization, in its sole discretion, finds that the action taken by the Franchise Tax Board staff was unreasonable.(2) For purposes of this section:(A) Fees and expenses related to an appeal before the State Board of Equalization do not include fees and expenses incurred in cases where an appeal has been filed, but resolved before the Franchise Tax Board’s written statement of its position has been submitted to the State Board of Equalization.(B) Fees may be awarded in excess of the fees paid or incurred if the fees are less than the reasonable fees because an individual representing the taxpayer is entitled to be reimbursed for no fee or for a fee which, taking into account all the facts and circumstances, is no more than a nominal fee. This subparagraph shall apply only if the award is paid to the individual or the individual’s employer.(b) (1) To determine whether the Franchise Tax Board staff has been unreasonable, the State Board of Equalization shall consider whether the Franchise Tax Board has established that its position in the appeal was substantially justified.(2) For purposes of paragraph (1), the position of the Franchise Tax Board shall be presumed not to be substantially justified if its staff did not follow its applicable published guidance in the appeal. This presumption may be rebutted.(3) For purposes of paragraph (2), the term “applicable published guidance” means either of the following:(A) A regulation, legal ruling, notice, information release, or announcement.(B) Any chief counsel ruling or determination letter issued to a taxpayer.(c) The amount of reimbursed fees and expenses shall be determined by the State Board of Equalization and shall be limited to the following:(1) Fees and expenses incurred after the date of a notice of proposed deficiency assessment or jeopardy assessment, or a denial of a claim for refund.(2) If the State Board of Equalization finds that the Franchise Tax Board staff was unreasonable with respect to certain issues but reasonable with respect to other issues, the amount of reimbursed fees and expenses shall be limited to those which relate to the issues where the Franchise Tax Board staff was unreasonable.(d) Any proposed determination by the State Board of Equalization pursuant to this section shall be available as a public record for at least 10 days prior to the effective date of that determination.(e) The amendments made by the act amending this subdivision are effective for fees and expenses incurred more than 180 days after the effective date of the act amending this subdivision.(Amended by Stats. 1999, Ch. 931, Sec. 34. Effective October 10, 1999.)
CA Rev & Tax Code § 21014 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.7 - TAXPAYERS' BILL OF RIGHTS|Section 21014.

21014.  (a) An officer or employee of the board acting in connection with any law administered by the board shall not knowingly authorize, require, or conduct any investigation of, or surveillance over, any person for nontax administration related purposes.(b) Any person violating subdivision (a) shall be subject to disciplinary action in accordance with the State Civil Service Act, including dismissal from office or discharge from employment.(c) This section shall not apply with respect to any otherwise lawful investigation concerning organized crime activities.(d) The provisions of this section are not intended to prohibit, restrict, or prevent the exchange of information where the person is being investigated for multiple violations which include income or franchise tax violations.(e) For the purposes of this section:(1) “Investigation” means any oral or written inquiry directed to any person, organization, or governmental agency.(2) “Surveillance” means the monitoring of persons, places, or events by means of electronic interception, overt or covert observations, or photography, and the use of informants.(f) This section shall not be construed to prohibit audits by the board on behalf of the Fair Political Practices Commission for purposes of administering and enforcing the Political Reform Act of 1974 (Title 9 (commencing with Section 81000) of the Government Code). This section also shall not be construed to prohibit the board from carrying out its duties with respect to other nontax laws.(Added by Stats. 1988, Ch. 1573, Sec. 2.)
CA Rev & Tax Code § 21015 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.7 - TAXPAYERS' BILL OF RIGHTS|Section 21015.

21015.  (a) The board may either refrain from imposing or waive the penalties authorized under Section 19011 and subdivision (a) of Section 19141.5, where it is determined, on a case-by-case basis, that the failure to comply did not jeopardize the best interests of the state and is not due to any willful neglect or any intent not to comply.(b) This section shall be operative for penalties that may be or were assessed or imposed on or after January 1, 1995.(Added by Stats. 1995, Ch. 490, Sec. 4. Effective January 1, 1996.)
CA Rev & Tax Code § 21016 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.7 - TAXPAYERS' BILL OF RIGHTS|Section 21016.

21016.  (a) The board shall release any levy issued pursuant to Part 10.2 (commencing with Section 18401) on any property in the event of any circumstances deemed appropriate by the board, including, but not limited to, the following:(1) The expense of the sale process to the state exceeds the liability for which the levy is made.(2) The Taxpayers’ Rights Advocate orders the release of the levy upon his or her finding that the levy threatens the health or welfare of the taxpayer or his or her spouse and dependents or family.(3) The proceeds from the sale would not result in a reasonable reduction of the debt.(4) The levy was issued not in accordance with administrative procedures.(5) The taxpayer has entered into an installment payment agreement under Section 19008 to satisfy the tax liability for which the levy was made, unless that or another agreement allows for the levy.(6) The release of the levy will facilitate the collection of the tax liability or will be in the best interest of the taxpayer and the state.(b) The board shall not sell any seized property until it has first notified the taxpayer in writing of the exemptions from levy under Chapter 4 (commencing with Section 703.010) of Title 9 of the Code of Civil Procedure.(c) This section shall not apply to the seizure of any property as a result of a jeopardy assessment authorized by Article 5 (commencing with Section 19081) of Chapter 4 of Part 10.2.(d) In the case of a levy on salary or wages payable to or received by the taxpayer, in accordance with Chapter 5 (commencing with Section 706.010) of Division 2 of Title 9 of the Code of Civil Procedure, upon agreement with the taxpayer that the tax is not collectible, the board shall release the levy as soon as practicable. This subdivision shall not apply if the debt for which the levy is issued has been discharged from collectibility pursuant to Section 16301.6 of the Government Code, except if the debt is satisfied.(e) The amendments made by the act adding this subdivision are operative for salary or wages subject to levy on or after the effective date of the act adding this subdivision.(Amended by Stats. 1999, Ch. 931, Sec. 35. Effective October 10, 1999.)
CA Rev & Tax Code § 21017 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.7 - TAXPAYERS' BILL OF RIGHTS|Section 21017.

21017.  Exemptions from levy under Chapter 4 (commencing with Section 703.010) of Title 9 of the Code of Civil Procedure shall be adjusted for purposes of enforcing the collection of debts under Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001) of Division 2 to reflect changes in the California Consumer Price Index whenever the change is more than 5 percent higher than any previous adjustment.(Added by Stats. 1988, Ch. 1573, Sec. 2.)
CA Rev & Tax Code § 21018 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.7 - TAXPAYERS' BILL OF RIGHTS|Section 21018.

21018.  (a) A person may file a claim with the board for reimbursement of charges or fees imposed on the person by an unrelated business entity as the direct result of an erroneous levy, erroneous processing action, or erroneous collection action by the board. Charges that may be reimbursed include an unrelated business entity’s usual and customary charge for complying with the levy instructions and reasonable charges for overdrafts that are a direct consequence of the erroneous levy, erroneous processing action, or erroneous collection action and are paid by the person and not waived by the unrelated business entity or otherwise reimbursed. Each claimant applying for reimbursement shall file a claim with the board which shall be in such form as may be prescribed by the board. In order for the board to grant a claim, the board shall determine that all of the following conditions have been satisfied:(1) The erroneous levy, erroneous processing action, or erroneous collection action was caused by an error made by the board.(2) Prior to the erroneous levy, erroneous processing action, or erroneous collection action, the person responded to all contacts by the board and provided the board with any requested information or documentation sufficient to establish the person’s position. This provision may be waived by the board for reasonable cause.(3) The charge or fee has not been waived by the unrelated business entity or otherwise reimbursed.(b) Claims pursuant to this section shall be filed within 90 days from the date of the erroneous levy, erroneous processing action, or erroneous collection action. Within 30 days from the date the claim is received, the board shall respond to the claim. If the board denies a claim, the claimant shall be notified in writing of the reason or reasons for the denial of the claim. The board may extend the period for filing a claim under this section.(c) Charges and fees that may be reimbursed under the authority of this section are limited to the usual and customary charges and fees imposed by a business entity in the ordinary course of business.(Amended by Stats. 2005, Ch. 349, Sec. 5. Effective January 1, 2006.)
CA Rev & Tax Code § 21020 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.7 - TAXPAYERS' BILL OF RIGHTS|Section 21020.

21020.  For the purposes of Part 11 (commencing with Section 23001) of Division 2 only, a taxpayer shall not be suspended pursuant to Section 23301, 23301.5, or 23775 unless the board has mailed a notice preliminary to suspension which indicates that the taxpayer will be suspended by a date certain pursuant to Section 23301, 23301.5, or 23775, as the case may be. The notice preliminary to suspension shall be mailed to the taxpayer at least 60 days before the date certain.(Added by Stats. 1988, Ch. 1573, Sec. 2.)
CA Rev & Tax Code § 21021 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.7 - TAXPAYERS' BILL OF RIGHTS|Section 21021.

21021.  (a) If any officer or employee of the board recklessly disregards board published procedures, a taxpayer aggrieved by that action or omission may bring an action for damages against the State of California in superior court.(b) In any action brought under subdivision (a), upon a finding of liability on the part of the State of California, the state shall be liable to the plaintiff in an amount equal to the sum of all of the following:(1) Actual and direct monetary damages sustained by the plaintiff as a result of the actions or omissions.(2) Reasonable litigation costs, as defined for purposes of Section 19717.(c) In the awarding of damages under subdivision (b), the court shall take into consideration the negligence or omissions, if any, on the part of the plaintiff which contributed to the damages.(d) Whenever it appears to the court that the taxpayer’s position in the proceedings brought under subdivision (a) is frivolous, the court may impose a penalty against the plaintiff in an amount not to exceed ten thousand dollars ($10,000). A penalty so imposed shall be paid upon notice and demand from the board and shall be collected as a tax imposed under Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001).(Amended by Stats. 2016, Ch. 86, Sec. 290. (SB 1171) Effective January 1, 2017.)
CA Rev & Tax Code § 21022 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.7 - TAXPAYERS' BILL OF RIGHTS|Section 21022.

21022.  (a) Except as provided in subdivision (f), if any officer or employee of the board intentionally settles the determination or compromises the collection of any tax due from an attorney, certified public accountant, or tax preparer (as defined in subdivision (b) of Section 19169) representing a taxpayer, in exchange for information conveyed by the taxpayer to the attorney, certified public accountant, or tax preparer for purposes of obtaining advice concerning the taxpayer’s tax liability, the taxpayer may bring a civil action for damages against the State of California in superior court. The civil action shall be the exclusive remedy for recovering damages resulting from the acts described in this subdivision.(b) In any action brought under subdivision (a), upon the finding of liability on the part of the defendant, the defendant shall be liable to the plaintiff in an amount equal to the lesser of five hundred thousand dollars ($500,000) or the sum of all the following:(1) Actual, direct economic damages sustained by the plaintiff as a proximate result of the information disclosure.(2) The costs of the action.(c) Damages shall not include the taxpayer’s liability for any civil or criminal penalties or other losses attributable to incarceration or the imposition of other criminal sanctions.(d) Notwithstanding any other provision of law, an action to enforce liability created under this section may be brought without regard to the amount in controversy, and may be brought only within two years after the date the actions creating the liability would have been discovered by the exercise of reasonable care.(e) Upon certification of the executive officer of the board, or the executive officer’s delegate, that criminal charges have been filed against the taxpayer, the court before which an action under this section is pending shall stay all proceedings with respect to the action, pending the resolution of those criminal charges. Certification authorized by this subdivision shall comply with the requirements of Section 19542.(f) Subdivision (a) shall not apply to information conveyed to an attorney, certified public accountant, or tax preparer for the purpose of perpetrating a fraud or crime.(g) This section is operative for actions filed on or after January 1, 1998.(Added by Stats. 1997, Ch. 600, Sec. 17. Effective January 1, 1998.)
CA Rev & Tax Code § 21023 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.7 - TAXPAYERS' BILL OF RIGHTS|Section 21023.

21023.  (a) Notwithstanding Article 2 (commencing with Section 19542) of Chapter 7 of Part 10.2, if any amount with respect to a joint return is due and payable and the individuals filing the return are no longer married or no longer reside in the same household, the board shall, upon request in writing by either of these individuals, disclose in writing to the requesting individual whether the board has attempted to collect the amount due from the other individual, the general nature of the collection activities, and the amount collected.(b) This section is operative for requests made on or after January 1, 1998.(Added by Stats. 1997, Ch. 600, Sec. 18. Effective January 1, 1998.)