Section 21002 Of Part 10.7. Taxpayers' Bill Of Rights From California Revenue And Taxation Code >> Division 2. >> Part 10.7.
21002
. The Legislature finds and declares that taxes are the most
sensitive point of contact between citizens and their government, and
that there is a delicate balance between revenue collection and
freedom from government oppression. It is the intent of the
Legislature to place guarantees in California law to ensure that the
rights, privacy, and property of California taxpayers are adequately
protected during the process of the assessment and collection of
taxes.
The Legislature further finds that the California tax system is
based largely on self-assessment, and the development of
understandable tax laws and taxpayers informed of those laws will
improve both self-assessment and the relationship between taxpayers
and government. It is the further intent of the Legislature to
promote improved taxpayer self-assessment by improving the clarity of
tax laws and efforts to inform the public of the proper application
of those laws.
The Legislature further finds and declares that the purpose of any
tax proceeding between the Franchise Tax Board and a taxpayer is the
determination of the taxpayer's correct tax liability. It is the
intent of the Legislature that, in the furtherance of this purpose,
the Franchise Tax Board may inquire into, and shall allow the
taxpayer every opportunity to present, all relevant information
pertaining to the taxpayer's liability.