Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Rules For Tax Appeals
Chapter 5. General Board Hearing Procedures*
ARTICLE 7. CORRESPONDENCE, PUBLIC HEARING RECORDS, AND COPIES
Rule 5575
5575. Privilege.
The waivers provided for in section 5573 do not abrogate the Board's privileges with regard to memoranda from attorneys in the Board's Legal Department and the Attorney General to Board Members that are confidential communications between client and lawyer as defined in Evidence Code section 952.
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 6254; Evidence Code sections 952, 954.
History: 1. New section adopted 9-12-2007; effective 2-6-2008.
* Editorial change renaming subchapters to subarticles (Register 2008, No. 13).