Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales And Use Tax Law
CHAPTER 8. ADMINISTRATION
Article 3. The California Taxpayers' Bill of Rights*
(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.
* Article 3 was added by Stats. 1988, Ch. 1574, in effect January 1, 1989.