Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Rules For Tax Appeals
Chapter 5. General Board Hearing Procedures*
ARTICLE 2. REQUIREMENTS FOR SCHEDULING BOARD MEETINGS AND HEARINGS
Subarticle 1. Meeting Calendars
5521. Monthly Board Meetings.
(a) Monthly Meetings. The Board holds monthly Board meetings. Board meetings are conducted in Sacramento and at other locations within the state for the convenience of taxpayers and their representatives residing outside the Sacramento area.
(b) Additional Meetings. At the discretion of the Board Chair, additional meetings may be conducted at such times and places as needed within the state.
(c) Teleconference Board Meetings. When circumstances require, the Board may hold meetings via teleconference as provided in Government Code section 11123.
Note: Authority cited: California Constitution, article XIII, section 11; Government Code sections 15606, 15640; Revenue and Taxation Code sections 251, 1840, 7051, 8251, 9251, 11651, 13170, 30451, 32451, 38701, 40171, 41128, 43501, 45851, 46601, 50152, 55301, 60601.
Reference: Government Code section 15609, 15610.
History: 1. New section adopted 9-12-2007; effective 2-6-2008.
* Editorial change renaming subchapters to subarticles (Register 2008, No. 13).