Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557]
( Part 14 added by Stats. 1955, Ch. 1842. ) CHAPTER 9. Administration [32451 - 32476]
( Chapter 9 added by Stats. 1955, Ch. 1842. ) ARTICLE 2. The California Taxpayers’ Bill of Rights [32460 - 32476]
( Article 2 added by Stats. 1992, Ch. 438, Sec. 8. ) 32468.
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.
(Added by Stats. 1992, Ch. 438, Sec. 8. Effective January 1, 1993.)