Public-domain · open source
OpenJurist

Cal. Rev. & Tax. Code § 21024

TAXPAYERS' BILL OF RIGHTS

Known as the Katz-Harris Taxpayers’ Bill of Rights Act

The act spans §§ 21001 to 21028 (32 sections).

Applied in 1 court decision — leading case 33 Misc. 3d 500 - In re Out-of-State Subpoenas Issued by the New York Counsel for State of California Franchise Tax Board (2011)

Most recently applied in 33 Misc. 3d 500 - In re Out-of-State Subpoenas Issued by the New York Counsel for State of California Franchise Tax Board (July 2011)

Added by Stats. 1997, Ch. 600, Sec. 19

For appeals filed under Section 19045 or 19324, on or after January 1, 1998, the board shall have the burden of producing reasonable and probative information, in addition to the information described in subdivision (a), concerning the amount assessed if a taxpayer does both of the following:

(a) Asserts a reasonable dispute with respect to either of the following:

(1) An item of income reported on an information return filed with the board pursuant to Section 18637, 18638, 18639, 18640, 18641, 18642, 18643, 18644, 18645, 18646, or 18647 by a third party.

(2) Wage information reported or furnished to the Employment Development Department and accessible to the board under subdivision (g) of Section 1088 of, or subdivision (e) of Section 13050 of, the Unemployment Insurance Code or an exchange of information agreement.

(b) Fully cooperates with the board, including, but not limited to, providing, within a reasonable period of time, access to and inspection of all witnesses, information, and documents within the control of the taxpayer as reasonably requested by the board.

Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.