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.
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.
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.
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.
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Last Updated: 08.06.2018