Section 40202 Of Article 5. The California Taxpayers’ Bill Of Rights From California Revenue And Taxation Code >> Division 2. >> Part 19. >> Chapter 7. >> Article 5.

. (a) The board shall develop and implement an education and information program directed at, but not limited to, all of the following groups:
  (1) Taxpayers newly registered with the board.
  (2) Board audit and compliance staff.
  (b) The education and information program shall include all of the following:
  (1) A program of written communication with newly registered taxpayers explaining in simplified terms their duties and responsibilities.
  (2) Participation in seminars and similar programs organized by federal, state, and local agencies.
  (3) Revision of taxpayer education materials currently produced by the board that explain the most common areas of taxpayer nonconformance in simplified terms.
  (4) Implementation of a continuing education program for audit and compliance personnel to include the application of new legislation to taxpayer activities and areas of recurrent taxpayer noncompliance or inconsistency of administration.
  (c) Electronic media used pursuant to this section shall not represent the voice, picture, or name of members of the board or of the Controller.