Section 21005 Of Part 10.7. Taxpayers' Bill Of Rights From California Revenue And Taxation Code >> Division 2. >> Part 10.7.
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.