TAXPAYERS' BILL OF RIGHTS

Cal. RTC § 21014

California Statutes

(

a) An officer or employee of the board acting in connection with any law administered by the board shall not knowingly authorize, require, or conduct any investigation of, or surveillance over, any person for nontax administration related purposes. (

b) Any person violating subdivision (

a) shall be subject to disciplinary action in accordance with the State Civil Service Act, including dismissal from office or discharge from employment. (

c) This

section shall not apply with respect to any otherwise lawful investigation concerning organized crime activities. (

d) The provisions of this

section are not intended to prohibit, restrict, or prevent the exchange of information where the person is being investigated for multiple violations which include income or franchise tax violations. (

e) For the purposes of this section: (1) “Investigation” means any oral or written inquiry directed to any person, organization, or governmental agency. (2) “Surveillance” means the monitoring of persons, places, or events by means of electronic interception, overt or covert observations, or photography, and the use of informants. (

f) This

section shall not be construed to prohibit audits by the board on behalf of the Fair Political Practices Commission for purposes of administering and enforcing the Political Reform Act of 1974 (Title 9 (commencing with

Section 81000) of the Government Code). This

section also shall not be construed to prohibit the board from carrying out its duties with respect to other nontax laws.

Document details

CollectionCalifornia Statutes
CitationCal. RTC § 21014
Typestatute
Languageen
SourceCA_STAT
IdentifierRTC21014.198815732

TAXPAYERS' BILL OF RIGHTS

Cal. RTC § 21014

California Statutes

TAXPAYERS' BILL OF RIGHTS

Cal. RTC § 21014

California Statutes

(

a) An officer or employee of the board acting in connection with any law administered by the board shall not knowingly authorize, require, or conduct any investigation of, or surveillance over, any person for nontax administration related purposes. (

b) Any person violating subdivision (

a) shall be subject to disciplinary action in accordance with the State Civil Service Act, including dismissal from office or discharge from employment. (

c) This

section shall not apply with respect to any otherwise lawful investigation concerning organized crime activities. (

d) The provisions of this

section are not intended to prohibit, restrict, or prevent the exchange of information where the person is being investigated for multiple violations which include income or franchise tax violations. (

e) For the purposes of this section: (1) “Investigation” means any oral or written inquiry directed to any person, organization, or governmental agency. (2) “Surveillance” means the monitoring of persons, places, or events by means of electronic interception, overt or covert observations, or photography, and the use of informants. (

f) This

section shall not be construed to prohibit audits by the board on behalf of the Fair Political Practices Commission for purposes of administering and enforcing the Political Reform Act of 1974 (Title 9 (commencing with

Section 81000) of the Government Code). This

section also shall not be construed to prohibit the board from carrying out its duties with respect to other nontax laws.

Document details

CollectionCalifornia Statutes
CitationCal. RTC § 21014
Typestatute
Languageen
SourceCA_STAT
IdentifierRTC21014.198815732
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