California Statutes
§ 32468. — 32468. (Added by Stats. 1992, Ch. 438, Sec. 8.)
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
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.
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California § 32468. (32468. (Added by Stats. 1992, Ch. 438, Sec. 8.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 1992, Ch. 438, Sec. 8. Effective January 1, 1993.