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ARTICLE 41
Taxpayers' Bill of Rights
Tax (TAX) CHAPTER 60
ARTICLE 41

TAXPAYERS' BILL OF RIGHTS

PART I

TAXPAYERS' RIGHTS
Section 3000. Short title.

3002. Application.

3003. Content of tax due, deficiency, and other notices.

3004. Disclosure of rights of taxpayers.

3004-a. Disclosure of overpayment to taxpayer.

3005. Requirements of certain department letters, notices and

documents.

3006. Procedures involving taxpayer interviews.

3008. Abatement of certain interest, penalties and additions

to tax.

3010. Agreements for payments of tax liability in

installments.

3012. Basis for evaluation of department employees.

3013. Method of payment of personal income tax refunds;

notice.

PART II

LIENS AND LEVIES
Section 3016. Notice to person liable to pay tax.

3017. Notice to taxpayer of exempt property.

3018. Uneconomical levies.

3020. Sales of seized property.

3022. Authority to release levy and return property.

PART III

PROCEEDINGS BY TAXPAYERS
Section 3030. Awarding of costs and certain fees.

3032. Civil damages for failure to release a lien.

3034. Civil damages for certain unauthorized collection actions.

3036. Civil actions by persons other than taxpayers.

3038. Civil damages for unauthorized disclosure of returns and

return information.