Cal. Rev. & Tax. Code § 7060

# (a)

The board, under regulations prescribed by the board, may establish a reward program for information resulting in the identification of underreported or unreported taxes due under this part. Any reward may not exceed 10 percent of the taxes collected as a result of the information provided. Any person employed by or under contract with any state or federal tax collection agency shall not be eligible for a reward provided pursuant to this section.

# (b)

Within 212 years of the effective date of the act adding this subdivision or within 212 years of the commencement of a program pursuant to subdivision (a), whichever is later, the board shall report to the Legislature on all of the following:

(1)The number of informant letters and telephone calls received during the 2-year period following the effective date of the act adding this subdivision or following the commencement of a program pursuant to subdivision (a), whichever is later.

(2)The amount of additional taxes and penalties assessed and collected as a result of this program and the amount of rewards distributed.

(3)The administrative costs incurred in implementing and operating this program.

# (c)

Rewards paid pursuant to this section shall be paid from amounts appropriated by the Legislature for that purpose.