The Legislature finds and declares all of the following:
(a)In addition to standard services that the Franchise Tax…#
(a) In addition to standard services that the Franchise Tax Board provides to all taxpayers and the public, the board also, upon request, provides specialized taxpayer services to individuals and entities.
(b)The provision of specialized taxpayer services imposes…#
(b) The provision of specialized taxpayer services imposes additional costs on the agency which are borne by all taxpayers.
(c)The full cost of administering specialized taxpayer…#
(c) The full cost of administering specialized taxpayer services should be paid by the individual or entity that requests and receives the specialized taxpayer services, rather than by all taxpayers.