Posted On: February 28, 2011 by Mitchell A. Port

California Taxpayers' Bill Of Rights

The California Legislature enacted the Taxpayers’ Bill of Rights. For the first time, legislation spelled out your rights as California taxpayers as well as the State's obligations to you.

Here's a brief summary by topic of your rights:

Your Rights to Confidentiality

Your Tax

Bills You Receive From the Franchise Tax Board

Your Payment Responsibilities

Your Rights During a Tax Audit

Your Protest Rights

Protest Procedure

How FTB Handles Your Protest

Your Appeal Rights

Board of Equalization Appeal Procedure

Collection Actions

Tax Liens

Wage and Bank Levies

Property Seizure and Sales

Penalties

Changing Your Filing Status

Information Reported from Third Parties

Bills You Receive From Us

Interest

Reimbursement of Costs

Levies and Liens

Outstanding Delinquent Accounts

Employee Relief/Unremitted Withholdings

Suspension of Interest/Fail to Notify

Procedures for Imposing Penalties

Notice of Interest Charges

Abatement of Interest/Disaster Areas

Waiver of Early Withdrawal Penalties

Notice Include Deadlines

Related Franchise Tax Board Publication

Taxpayers’ Rights Advocate

For help with enforcing your rights and resolving other tax disputes, call Mitchell A. Port at 310.559.5259.