§ 41168. — 41168. (Amended by Stats. 2021, Ch. 432, Sec. 146.)

California § 41168.

• Jurisdiction: California
• Code RTC: Revenue and Taxation Code - RTC
• Div. 2.: DIVISION 2. OTHER TAXES
• Part 20.: PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT
• Ch. 7.: CHAPTER 7. Administration
• Art. 5.: ARTICLE 5. The California Taxpayers’ Bill of Rights

Text

Procedures of the department, 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 department 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 the taxpayer has a
right to have present at the conference an attorney, accountant, or other designated agent.

Legislative History

Amended by Stats. 2021, Ch. 432, Sec. 146. (SB 824) Effective January 1, 2022.