California Legal Codes and Statutes

§ 9265

Added by Stats. 1992, Ch. 438, Sec. 4. Effective January 1, 1993.
(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.

Cite this section

Cal. Rev. & Tax. Code § 9265 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-3-use-fuel-tax/chapter-7-administration/article-2-the-california-taxpayers-bill-of-rights/section-9265

Other sections in Article 2 - The California Taxpayers’ Bill of Rights

§ 9260§ 9261§ 9262§ 9263§ 9264§ 9265§ 9266§ 9267§ 9268§ 9269§ 9270§ 9271§ 9272§ 9272.1§ 9273§ 9274§ 9275§ 9276§ 9277§ 9278

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.