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.