Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 1. SALES AND USE TAXES [6001 - 7176]
( Part 1 added by Stats. 1941, Ch. 36. ) CHAPTER 8. Administration [7051 - 7099.1]
( Chapter 8 added by Stats. 1941, Ch. 36. ) ARTICLE 3. The California Taxpayers’ Bill of Rights [7080 - 7099.1]
( Article 3 added by Stats. 1988, Ch. 1574, Sec. 1. ) 7090.
Procedures of the board, relating to protest hearings before board hearing officers, shall include all of the following:
(a) Any hearing shall be held at a reasonable time at a board office which is convenient to the taxpayer.
(b) The hearing 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 hearing that he or she has a right to have
present at the hearing his or her attorney, accountant, or other designated agent.
(Added by Stats. 1988, Ch. 1574, Sec. 1.)