Skip to Main Content

FTB Publications About Your Rights as a California Taxpayer

You have rights as a taxpayer when dealing with the Franchise Tax Board. The sources listed below will provide you with sections of the law and publications that address your rights.

California Taxpayers' Bill of Rights (FTB 4058)
This brochure gives you a basic description of your rights during the audit process.  It also tells you how to protest and appeal and describes potential collection actions available to FTB staff.

California Taxpayers' Bill of Rights 2 (FTB 4063)
California generally conformed to the federal legislation enacting Taxpayers' Bill of Rights 2.  This brochure provides a brief description of the major provisions of the California legislation.

California Taxpayer Bill of Rights Act of 1999 (FTB 4064)
To further guarantee your rights as state taxpayers, California's lawmakers enacted the Taxpayers' Bill of Rights Act of 1999. This publication provides the major highlights.

California Taxpayers' Bill of Rights -- A Comprehensive Guide (FTB 4058C)
This publication describes each provision of the California Taxpayers' Bill of Rights and the California Taxpayers' Bill of Rights 2.  It also tells you how FTB has implemented these provisions and gives a comparison to the equivalent federal law.

Revenue and Taxation Code
More detailed information is available by referring to the actual code sections of the income tax law.  Most of the provisions of the Taxpayers' Bill of Rights are contained in Revenue and Taxation Code sections 21001 - 21028.

Help Us Improve Our Website

Don't include social security numbers or other personal/confidential information.



Thank you for your help.

If you need assistance, contact us.

Oops! Something went wrong.

We appreciate your feedback. Please try again later

Chat with an FTB Representative
 

You are leaving ftb.ca.gov

We do not control the destination site and cannot accept any responsibility for its contents, links, or offers. Review the site's security and confidentiality statements before using the site.

If you have any issues or technical problems, contact that site for assistance.

Ahora está saliendo de ftb.ca.gov

Nosotros no controlamos el sitio web al que se destina y no podemos aceptar ninguna responsabilidad por su contenido, enlaces, u ofertas. Revise las declaraciones de seguridad y confidencialidad del sitio antes de usar el sitio. Si tiene algún problema en general o técnico, comuníquese con ese sitio para obtener asistencia.

Si tiene algún problema en general o técnico, comuníquese con ese sitio para obtener asistencia.