Section 45860 Of Article 2. The California Taxpayers’ Bill Of Rights From California Revenue And Taxation Code >> Division 2. >> Part 23. >> Chapter 6. >> Article 2.

. The board shall prepare and publish brief but comprehensive statements in simple and nontechnical language that explain procedures, remedies, and the rights and obligations of the board and fee payers. As appropriate, statements shall be provided to fee payers with the initial notice of audit, the notice of proposed additional fees, any subsequent notice of fees due, or other substantive notices. Additionally, the board shall include this language for statements in the annual fee information bulletins that are mailed to taxpayers.