Cal. Rev. & Tax. Code § 45861

# (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.