Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Energy Resources Surcharge Law

CHAPTER 7. ADMINISTRATION

Article 5. The California Taxpayers' Bill of Rights*

Section 40208

40208. Procedures relating to review conferences. Procedures of the board, relating to appeals staff review conferences before a staff attorney of 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. 438, in effect January 1, 1993.