8260. The board shall administer this article. Unless the context
indicates otherwise, the provisions of this article shall apply to
this part.
8261. (a) The board shall establish the position of the Taxpayers'
Rights Advocate. The advocate or his or her designee shall be
responsible for facilitating resolution of taxpayer complaints and
problems, including any taxpayer complaints regarding unsatisfactory
treatment of taxpayers by board employees, and staying actions where
taxpayers have suffered or will suffer irreparable loss as the result
of those actions. Applicable statutes of limitation shall be tolled
during the pendency of a stay. Any penalties and interest that would
otherwise accrue shall not be affected by the granting of a stay.
(b) The advocate shall report directly to the executive officer of
the board.
8262. (a) The board shall develop and implement an education and
information program directed at, but not limited to, all of the
following groups:
(1) Taxpayers newly registered with the board.
(2) Board audit and compliance staff.
(b) The education and information program shall include all of the
following:
(1) A program of written communication with newly registered
taxpayers explaining in simplified terms their duties and
responsibilities.
(2) Participation in seminars and similar programs organized by
federal, state, and local agencies.
(3) Revision of taxpayer educational materials currently produced
by the board that explain the most common areas of taxpayer
nonconformance in simplified terms.
(4) Implementation of a continuing education program for audit and
compliance personnel to include the application of new legislation
to taxpayer activities and areas of recurrent taxpayer noncompliance
or inconsistency of administration.
(c) Electronic media used pursuant to this section shall not
represent the voice, picture, or name of members of the board or of
the Controller.
8263. The board shall conduct an annual hearing before the full
board where industry representatives and individual taxpayers are
allowed to present their proposals on changes to the Motor Vehicle
Fuel Tax Law which may further improve voluntary compliance and the
relationship between taxpayers and government.
8264. The board shall prepare and publish brief but comprehensive
statements in simple and nontechnical language that explain
procedures, remedies, and the rights and obligations of the board and
taxpayers. As appropriate, statements shall be provided to taxpayers
with the initial notice of audit, the notice of proposed additional
taxes, any subsequent notice of tax due, or other substantive
notices. Additionally, the board shall include this language for
statements in the annual tax information bulletins that are mailed to
taxpayers.
8265. (a) The total amount of revenue collected or assessed
pursuant to this part shall not be used for any of the following:
(1) To evaluate individual officers or employees.
(2) To impose or suggest production quotas or goals, other than
quotas or goals with respect to accounts receivable.
(b) The board shall certify in its annual report submitted
pursuant to Section 15616 of the Government Code that revenue
collected or assessed is not used in a manner prohibited by
subdivision (a).
(c) Nothing in this section shall prohibit the setting of goals
and the evaluation of performance with respect to productivity and
the efficient use of time.
8266. 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.
8267. The board shall, in cooperation with the Taxpayers' Rights
Advocate, and other interested taxpayer-oriented groups, develop a
plan to reduce the time required to resolve petitions for
redetermination and claims for refunds. The plan shall include
determination of standard timeframes and special review of cases that
take more time than the appropriate standard timeframe.
8268. Procedures of the board, relating to appeals staff review
conferences before a staff attorney or supervising tax auditor
independent of the assessing department, shall include all of the
following:
(a) Any conference shall be held at a reasonable time at a board
office that is convenient to the taxpayer.
(b) The conference may be recorded only if prior notice is given
to the taxpayer and the taxpayer is entitled to receive a copy of the
recording.
(c) The taxpayer shall be informed prior to any conference that he
or she has a right to have present at the conference his or her
attorney, accountant, or other designated agent.
8269. (a) Every taxpayer is entitled to be reimbursed for any
reasonable fees and expenses related to a hearing before the board if
all of the following conditions are met:
(1) The taxpayer files a claim for the fee and expenses with the
board within one year of the date the decision of the board becomes
final.
(2) The board, in its sole discretion, finds that the action taken
by the board staff was unreasonable.
(3) The board decides that the taxpayer be awarded a specific
amount of fees and expenses related to the hearing, in an amount
determined by the board in its sole discretion.
(b) To determine whether the board staff has been unreasonable,
the board shall consider whether the board staff has established that
its position was substantially justified.
(c) The amount of reimbursed fees and expenses shall be limited to
the following:
(1) Fees and expenses incurred after the date of the notice of
determination, jeopardy determination, or a claim for refund.
(2) If the board finds that the staff was unreasonable with
respect to certain issues but reasonable with respect to other
issues, the amount of reimbursed fees and expenses shall be limited
to those that relate to the issues where the staff was unreasonable.
(d) Any proposed award by the board pursuant to subdivision (a)
shall be available as a public record for at least 10 days prior to
the effective date of the award.
(e) The amendments to this section by the act adding this
subdivision shall be operative for claims filed on or after January
1, 2000.
8270. (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 motor
vehicle fuel 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.
8272. (a) The Controller shall release any levy or notice to
withhold issued pursuant to this part on any property in the event
the expense of the sale process exceeds the liability for which the
levy is made.
(b) The Controller shall not sell any seized property until it has
first notified the taxpayer in writing of the exemptions from levy
under Chapter 4 (commencing with Section 703.010) of Division 2 of
Title 9 of Part 2 of the Code of Civil Procedure.
(c) This section shall not apply to the seizure of any property as
a result of a jeopardy assessment.
8273. Exemptions from levy under Chapter 4 (commencing with Section
703.010) of Division 2 of Title 9 of Part 2 of the Code of Civil
Procedure shall be adjusted for purposes of enforcing the collection
of debts under this part to reflect changes in the California
Consumer Price Index whenever the change is more than 5 percent
higher than any previous adjustment.
8276. For the purposes of this part only, the board shall not
revoke or suspend a person's license pursuant to Section 7507 or 7508
unless the board has mailed a notice preliminary to revocation or
suspension that indicates that the taxpayer will be suspended by a
date certain pursuant to that section. The notice preliminary to
suspension shall be mailed to the taxpayer at least 60 days before
the date certain.
8277. (a) If any officer or employee of the board recklessly
disregards board-published procedures, a taxpayer aggrieved by that
action or omission may bring an action for damages against the State
of California in superior court.
(b) In any action brought under subdivision (a), upon finding of
liability on the part of the State of California, the state shall be
liable to the plaintiff in an amount equal to the sum of all of the
following:
(1) Actual and direct monetary damages sustained by the plaintiff
as a result of the actions or omissions.
(2) Reasonable litigation costs including any of the following:
(A) Reasonable court costs.
(B) Prevailing market rates for the kind or quality of services
furnished in connection with any of the following:
(i) The reasonable expenses of expert witnesses in connection with
the civil proceeding, except that no expert witness shall be
compensated at a rate in excess of the highest rate of compensation
for expert witnesses paid by the State of California.
(ii) The reasonable cost of any study, analysis, engineering
report, test, or project that is found by the court to be necessary
for the preparation of the party's case.
(iii) Reasonable fees paid or incurred for the services of
attorneys in connection with the civil proceeding, except that those
fees shall not be in excess of seventy-five dollars ($75) per hour
unless the court determines that an increase in the cost of living or
a special factor, such as the limited availability of qualified
attorneys for the proceeding, justifies a higher rate.
(c) In the awarding of damages under subdivision (b), the court
shall take into consideration the negligence or omissions, if any, on
the part of the plaintiff which contributed to the damages.
(d) Whenever it appears to the court that the taxpayer's position
in the proceeding brought under subdivision (a) is frivolous, the
court may impose a penalty against the plaintiff in an amount not to
exceed ten thousand dollars ($10,000). A penalty so imposed shall be
paid upon notice and demand from the board and shall be collected as
a tax imposed under this part.
8260. The board shall administer this article. Unless the context
indicates otherwise, the provisions of this article shall apply to
this part.
8261. (a) The board shall establish the position of the Taxpayers'
Rights Advocate. The advocate or his or her designee shall be
responsible for facilitating resolution of taxpayer complaints and
problems, including any taxpayer complaints regarding unsatisfactory
treatment of taxpayers by board employees, and staying actions where
taxpayers have suffered or will suffer irreparable loss as the result
of those actions. Applicable statutes of limitation shall be tolled
during the pendency of a stay. Any penalties and interest that would
otherwise accrue shall not be affected by the granting of a stay.
(b) The advocate shall report directly to the executive officer of
the board.
8262. (a) The board shall develop and implement an education and
information program directed at, but not limited to, all of the
following groups:
(1) Taxpayers newly registered with the board.
(2) Board audit and compliance staff.
(b) The education and information program shall include all of the
following:
(1) A program of written communication with newly registered
taxpayers explaining in simplified terms their duties and
responsibilities.
(2) Participation in seminars and similar programs organized by
federal, state, and local agencies.
(3) Revision of taxpayer educational materials currently produced
by the board that explain the most common areas of taxpayer
nonconformance in simplified terms.
(4) Implementation of a continuing education program for audit and
compliance personnel to include the application of new legislation
to taxpayer activities and areas of recurrent taxpayer noncompliance
or inconsistency of administration.
(c) Electronic media used pursuant to this section shall not
represent the voice, picture, or name of members of the board or of
the Controller.
8263. The board shall conduct an annual hearing before the full
board where industry representatives and individual taxpayers are
allowed to present their proposals on changes to the Motor Vehicle
Fuel Tax Law which may further improve voluntary compliance and the
relationship between taxpayers and government.
8264. The board shall prepare and publish brief but comprehensive
statements in simple and nontechnical language that explain
procedures, remedies, and the rights and obligations of the board and
taxpayers. As appropriate, statements shall be provided to taxpayers
with the initial notice of audit, the notice of proposed additional
taxes, any subsequent notice of tax due, or other substantive
notices. Additionally, the board shall include this language for
statements in the annual tax information bulletins that are mailed to
taxpayers.
8265. (a) The total amount of revenue collected or assessed
pursuant to this part shall not be used for any of the following:
(1) To evaluate individual officers or employees.
(2) To impose or suggest production quotas or goals, other than
quotas or goals with respect to accounts receivable.
(b) The board shall certify in its annual report submitted
pursuant to Section 15616 of the Government Code that revenue
collected or assessed is not used in a manner prohibited by
subdivision (a).
(c) Nothing in this section shall prohibit the setting of goals
and the evaluation of performance with respect to productivity and
the efficient use of time.
8266. 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.
8267. The board shall, in cooperation with the Taxpayers' Rights
Advocate, and other interested taxpayer-oriented groups, develop a
plan to reduce the time required to resolve petitions for
redetermination and claims for refunds. The plan shall include
determination of standard timeframes and special review of cases that
take more time than the appropriate standard timeframe.
8268. Procedures of the board, relating to appeals staff review
conferences before a staff attorney or supervising tax auditor
independent of the assessing department, shall include all of the
following:
(a) Any conference shall be held at a reasonable time at a board
office that is convenient to the taxpayer.
(b) The conference may be recorded only if prior notice is given
to the taxpayer and the taxpayer is entitled to receive a copy of the
recording.
(c) The taxpayer shall be informed prior to any conference that he
or she has a right to have present at the conference his or her
attorney, accountant, or other designated agent.
8269. (a) Every taxpayer is entitled to be reimbursed for any
reasonable fees and expenses related to a hearing before the board if
all of the following conditions are met:
(1) The taxpayer files a claim for the fee and expenses with the
board within one year of the date the decision of the board becomes
final.
(2) The board, in its sole discretion, finds that the action taken
by the board staff was unreasonable.
(3) The board decides that the taxpayer be awarded a specific
amount of fees and expenses related to the hearing, in an amount
determined by the board in its sole discretion.
(b) To determine whether the board staff has been unreasonable,
the board shall consider whether the board staff has established that
its position was substantially justified.
(c) The amount of reimbursed fees and expenses shall be limited to
the following:
(1) Fees and expenses incurred after the date of the notice of
determination, jeopardy determination, or a claim for refund.
(2) If the board finds that the staff was unreasonable with
respect to certain issues but reasonable with respect to other
issues, the amount of reimbursed fees and expenses shall be limited
to those that relate to the issues where the staff was unreasonable.
(d) Any proposed award by the board pursuant to subdivision (a)
shall be available as a public record for at least 10 days prior to
the effective date of the award.
(e) The amendments to this section by the act adding this
subdivision shall be operative for claims filed on or after January
1, 2000.
8270. (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 motor
vehicle fuel 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.
8272. (a) The Controller shall release any levy or notice to
withhold issued pursuant to this part on any property in the event
the expense of the sale process exceeds the liability for which the
levy is made.
(b) The Controller shall not sell any seized property until it has
first notified the taxpayer in writing of the exemptions from levy
under Chapter 4 (commencing with Section 703.010) of Division 2 of
Title 9 of Part 2 of the Code of Civil Procedure.
(c) This section shall not apply to the seizure of any property as
a result of a jeopardy assessment.
8273. Exemptions from levy under Chapter 4 (commencing with Section
703.010) of Division 2 of Title 9 of Part 2 of the Code of Civil
Procedure shall be adjusted for purposes of enforcing the collection
of debts under this part to reflect changes in the California
Consumer Price Index whenever the change is more than 5 percent
higher than any previous adjustment.
8276. For the purposes of this part only, the board shall not
revoke or suspend a person's license pursuant to Section 7507 or 7508
unless the board has mailed a notice preliminary to revocation or
suspension that indicates that the taxpayer will be suspended by a
date certain pursuant to that section. The notice preliminary to
suspension shall be mailed to the taxpayer at least 60 days before
the date certain.
8277. (a) If any officer or employee of the board recklessly
disregards board-published procedures, a taxpayer aggrieved by that
action or omission may bring an action for damages against the State
of California in superior court.
(b) In any action brought under subdivision (a), upon finding of
liability on the part of the State of California, the state shall be
liable to the plaintiff in an amount equal to the sum of all of the
following:
(1) Actual and direct monetary damages sustained by the plaintiff
as a result of the actions or omissions.
(2) Reasonable litigation costs including any of the following:
(A) Reasonable court costs.
(B) Prevailing market rates for the kind or quality of services
furnished in connection with any of the following:
(i) The reasonable expenses of expert witnesses in connection with
the civil proceeding, except that no expert witness shall be
compensated at a rate in excess of the highest rate of compensation
for expert witnesses paid by the State of California.
(ii) The reasonable cost of any study, analysis, engineering
report, test, or project that is found by the court to be necessary
for the preparation of the party's case.
(iii) Reasonable fees paid or incurred for the services of
attorneys in connection with the civil proceeding, except that those
fees shall not be in excess of seventy-five dollars ($75) per hour
unless the court determines that an increase in the cost of living or
a special factor, such as the limited availability of qualified
attorneys for the proceeding, justifies a higher rate.
(c) In the awarding of damages under subdivision (b), the court
shall take into consideration the negligence or omissions, if any, on
the part of the plaintiff which contributed to the damages.
(d) Whenever it appears to the court that the taxpayer's position
in the proceeding brought under subdivision (a) is frivolous, the
court may impose a penalty against the plaintiff in an amount not to
exceed ten thousand dollars ($10,000). A penalty so imposed shall be
paid upon notice and demand from the board and shall be collected as
a tax imposed under this part.
8260. The board shall administer this article. Unless the context
indicates otherwise, the provisions of this article shall apply to
this part.
8261. (a) The board shall establish the position of the Taxpayers'
Rights Advocate. The advocate or his or her designee shall be
responsible for facilitating resolution of taxpayer complaints and
problems, including any taxpayer complaints regarding unsatisfactory
treatment of taxpayers by board employees, and staying actions where
taxpayers have suffered or will suffer irreparable loss as the result
of those actions. Applicable statutes of limitation shall be tolled
during the pendency of a stay. Any penalties and interest that would
otherwise accrue shall not be affected by the granting of a stay.
(b) The advocate shall report directly to the executive officer of
the board.
8262. (a) The board shall develop and implement an education and
information program directed at, but not limited to, all of the
following groups:
(1) Taxpayers newly registered with the board.
(2) Board audit and compliance staff.
(b) The education and information program shall include all of the
following:
(1) A program of written communication with newly registered
taxpayers explaining in simplified terms their duties and
responsibilities.
(2) Participation in seminars and similar programs organized by
federal, state, and local agencies.
(3) Revision of taxpayer educational materials currently produced
by the board that explain the most common areas of taxpayer
nonconformance in simplified terms.
(4) Implementation of a continuing education program for audit and
compliance personnel to include the application of new legislation
to taxpayer activities and areas of recurrent taxpayer noncompliance
or inconsistency of administration.
(c) Electronic media used pursuant to this section shall not
represent the voice, picture, or name of members of the board or of
the Controller.
8263. The board shall conduct an annual hearing before the full
board where industry representatives and individual taxpayers are
allowed to present their proposals on changes to the Motor Vehicle
Fuel Tax Law which may further improve voluntary compliance and the
relationship between taxpayers and government.
8264. The board shall prepare and publish brief but comprehensive
statements in simple and nontechnical language that explain
procedures, remedies, and the rights and obligations of the board and
taxpayers. As appropriate, statements shall be provided to taxpayers
with the initial notice of audit, the notice of proposed additional
taxes, any subsequent notice of tax due, or other substantive
notices. Additionally, the board shall include this language for
statements in the annual tax information bulletins that are mailed to
taxpayers.
8265. (a) The total amount of revenue collected or assessed
pursuant to this part shall not be used for any of the following:
(1) To evaluate individual officers or employees.
(2) To impose or suggest production quotas or goals, other than
quotas or goals with respect to accounts receivable.
(b) The board shall certify in its annual report submitted
pursuant to Section 15616 of the Government Code that revenue
collected or assessed is not used in a manner prohibited by
subdivision (a).
(c) Nothing in this section shall prohibit the setting of goals
and the evaluation of performance with respect to productivity and
the efficient use of time.
8266. 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.
8267. The board shall, in cooperation with the Taxpayers' Rights
Advocate, and other interested taxpayer-oriented groups, develop a
plan to reduce the time required to resolve petitions for
redetermination and claims for refunds. The plan shall include
determination of standard timeframes and special review of cases that
take more time than the appropriate standard timeframe.
8268. Procedures of the board, relating to appeals staff review
conferences before a staff attorney or supervising tax auditor
independent of the assessing department, shall include all of the
following:
(a) Any conference shall be held at a reasonable time at a board
office that is convenient to the taxpayer.
(b) The conference may be recorded only if prior notice is given
to the taxpayer and the taxpayer is entitled to receive a copy of the
recording.
(c) The taxpayer shall be informed prior to any conference that he
or she has a right to have present at the conference his or her
attorney, accountant, or other designated agent.
8269. (a) Every taxpayer is entitled to be reimbursed for any
reasonable fees and expenses related to a hearing before the board if
all of the following conditions are met:
(1) The taxpayer files a claim for the fee and expenses with the
board within one year of the date the decision of the board becomes
final.
(2) The board, in its sole discretion, finds that the action taken
by the board staff was unreasonable.
(3) The board decides that the taxpayer be awarded a specific
amount of fees and expenses related to the hearing, in an amount
determined by the board in its sole discretion.
(b) To determine whether the board staff has been unreasonable,
the board shall consider whether the board staff has established that
its position was substantially justified.
(c) The amount of reimbursed fees and expenses shall be limited to
the following:
(1) Fees and expenses incurred after the date of the notice of
determination, jeopardy determination, or a claim for refund.
(2) If the board finds that the staff was unreasonable with
respect to certain issues but reasonable with respect to other
issues, the amount of reimbursed fees and expenses shall be limited
to those that relate to the issues where the staff was unreasonable.
(d) Any proposed award by the board pursuant to subdivision (a)
shall be available as a public record for at least 10 days prior to
the effective date of the award.
(e) The amendments to this section by the act adding this
subdivision shall be operative for claims filed on or after January
1, 2000.
8270. (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 motor
vehicle fuel 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.
8272. (a) The Controller shall release any levy or notice to
withhold issued pursuant to this part on any property in the event
the expense of the sale process exceeds the liability for which the
levy is made.
(b) The Controller shall not sell any seized property until it has
first notified the taxpayer in writing of the exemptions from levy
under Chapter 4 (commencing with Section 703.010) of Division 2 of
Title 9 of Part 2 of the Code of Civil Procedure.
(c) This section shall not apply to the seizure of any property as
a result of a jeopardy assessment.
8273. Exemptions from levy under Chapter 4 (commencing with Section
703.010) of Division 2 of Title 9 of Part 2 of the Code of Civil
Procedure shall be adjusted for purposes of enforcing the collection
of debts under this part to reflect changes in the California
Consumer Price Index whenever the change is more than 5 percent
higher than any previous adjustment.
8276. For the purposes of this part only, the board shall not
revoke or suspend a person's license pursuant to Section 7507 or 7508
unless the board has mailed a notice preliminary to revocation or
suspension that indicates that the taxpayer will be suspended by a
date certain pursuant to that section. The notice preliminary to
suspension shall be mailed to the taxpayer at least 60 days before
the date certain.
8277. (a) If any officer or employee of the board recklessly
disregards board-published procedures, a taxpayer aggrieved by that
action or omission may bring an action for damages against the State
of California in superior court.
(b) In any action brought under subdivision (a), upon finding of
liability on the part of the State of California, the state shall be
liable to the plaintiff in an amount equal to the sum of all of the
following:
(1) Actual and direct monetary damages sustained by the plaintiff
as a result of the actions or omissions.
(2) Reasonable litigation costs including any of the following:
(A) Reasonable court costs.
(B) Prevailing market rates for the kind or quality of services
furnished in connection with any of the following:
(i) The reasonable expenses of expert witnesses in connection with
the civil proceeding, except that no expert witness shall be
compensated at a rate in excess of the highest rate of compensation
for expert witnesses paid by the State of California.
(ii) The reasonable cost of any study, analysis, engineering
report, test, or project that is found by the court to be necessary
for the preparation of the party's case.
(iii) Reasonable fees paid or incurred for the services of
attorneys in connection with the civil proceeding, except that those
fees shall not be in excess of seventy-five dollars ($75) per hour
unless the court determines that an increase in the cost of living or
a special factor, such as the limited availability of qualified
attorneys for the proceeding, justifies a higher rate.
(c) In the awarding of damages under subdivision (b), the court
shall take into consideration the negligence or omissions, if any, on
the part of the plaintiff which contributed to the damages.
(d) Whenever it appears to the court that the taxpayer's position
in the proceeding brought under subdivision (a) is frivolous, the
court may impose a penalty against the plaintiff in an amount not to
exceed ten thousand dollars ($10,000). A penalty so imposed shall be
paid upon notice and demand from the board and shall be collected as
a tax imposed under this part.
