Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Oil Spill Response, Prevention, and Administration Fees Law
Revenue and Taxation Code
Chapter 6. Administration
Article 2. The California Taxpayers' Bill of Rights*
46619. Procedures relating to review conferences. Procedures of the board, relating to appeals staff review conferences before a staff attorney or 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 feepayer.
(b) The conference may be recorded only if prior notice is given to the feepayer and the feepayer is entitled to receive a copy of the recording.
(c) The feepayer 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. 1995, Ch. 497, in effect January 1, 1996.