California Legal Codes and Statutes

§ 40206

Added by Stats. 1992, Ch. 438, Sec. 9. Effective January 1, 1993.

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 taxpayers. The development and implementation of the program shall be coordinated with the Taxpayers’ Rights Advocate.

Cite this section

Cal. Rev. & Tax. Code § 40206 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-19-energy-resources-surcharge-law/chapter-7-administration/article-5-the-california-taxpayers-bill-of-rights/section-40206

Other sections in Article 5 - The California Taxpayers’ Bill of Rights

§ 40200§ 40201§ 40202§ 40203§ 40204§ 40205§ 40206§ 40207§ 40208§ 40209§ 40210§ 40211§ 40211.5§ 40212§ 40212.5§ 40213§ 40214§ 40215§ 40216

This content is for reference, learning, and study purposes only. All legal text should be verified against the official California Legislative Information website, which is the authoritative source for California law. Data last processed: February 16, 2026.