Revenue and Taxation Code section 46612

(a)

The board shall establish the position of the Taxpayers’ Rights Advocate. The advocate or his or her designee shall be responsible for facilitating resolution of feepayer complaints and problems, including any feepayer complaints regarding unsatisfactory treatment of feepayers by board employees, and staying actions where feepayers have suffered or will suffer irreparable loss as the result of those actions. Applicable statutes of limitation shall be tolled during the pendency of a stay. Any penalties and interest that would otherwise accrue shall not be affected by the granting of a stay.

(b)

The advocate shall report directly to the executive officer of the board.

Source: Section 46612, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=46612. (accessed May 26, 2025).

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Last Updated

May 12, 2025

§ 46612’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_46612

Original Source: Section 46612, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=46612. (last accessed May 12, 2025).