Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381]
( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) CHAPTER 6. Administration and Taxpayers’ Bill of Rights [55301 - 55337]
( Chapter 6 added by Stats. 1992, Ch. 407, Sec. 1. ) ARTICLE 2. The California Taxpayers’ Bill of Rights [55321 - 55337]
( Article 2 added by Stats. 1992, Ch. 407, Sec. 1. ) 55329.
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. 407, Sec. 1. Effective January 1, 1993.)