Rev. & Tax. Code, § 41162 · Article 5. The California Taxpayers’ Bill of Rights
Rev. & Tax. Code, § 41162
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) The department 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 department.
(2) Department 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 educational materials currently produced by the department 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.
Notes and commentary — not statutory text
History
Amended by Stats. 2021, Ch. 432, Sec. 140. (SB 824) Effective January 1, 2022.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=41162.
- Text hash
- sha256 d0b99eb258046eabf403144c57ee15bba9e63e2e529b9bbd4b78aedfd3a091cd
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.