Section 45857 Of Article 2. The California Taxpayers’ Bill Of Rights From California Revenue And Taxation Code >> Division 2. >> Part 23. >> Chapter 6. >> Article 2.
45857
. (a) The board shall establish the position of the Taxpayers'
Rights Advocate. The advocate or his or her designee shall be
responsible for facilitating resolution of fee payer complaints and
problems, including any fee payer complaints regarding unsatisfactory
treatment of fee payers by board employees, and staying actions
where fee payers have suffered or will suffer irreparable loss as the
result of those actions. Applicable statutes of limitation shall be
tolled during the pendency of a stay. Any penalties and interest that
would otherwise accrue shall not be affected by the granting of a
stay.
(b) The advocate shall report directly to the executive officer of
the board.