§ 32468. — 32468. (Added by Stats. 1992, Ch. 438, Sec. 8.)

California § 32468.

• Jurisdiction: California
• Code RTC: Revenue and Taxation Code - RTC
• Div. 2.: DIVISION 2. OTHER TAXES
• Part 14.: PART 14. ALCOHOLIC BEVERAGE TAX
• Ch. 9.: CHAPTER 9. Administration
• Art. 2.: ARTICLE 2. The California Taxpayers’ Bill of Rights

Text

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 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.

Legislative History

Added by Stats. 1992, Ch. 438, Sec. 8. Effective January 1, 1993.