Rev. & Tax. Code, § 45862 · Article 2. The California Taxpayers’ Bill of Rights

Rev. & Tax. Code, § 45862

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

The board shall develop and implement a program that will evaluate an individual employee’s or officer’s performance with respect to his or her contact with fee payers. The development and implementation of the program shall be coordinated with the Taxpayers’ Rights Advocate.

Notes and commentary — not statutory text

History

Amended by Stats. 1993, Ch. 589, Sec. 170. Effective January 1, 1994.

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&sectionNum=45862.
Text hash: sha256 38f9dcd9b941e82562af1f582c32d90555956cfa1167d0fcd2c496b9eaae1b4f
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.