Section 21007 Of Part 10.7. Taxpayers' Bill Of Rights From California Revenue And Taxation Code >> Division 2. >> Part 10.7.
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.