California Statutes

§ 7090. — 7090. (Added by Stats. 1988, Ch. 1574, Sec. 1.)

California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 1. PART 1. SALES AND USE TAXES·Ch. 8. CHAPTER 8. Administration·Art. 3. ARTICLE 3. The California Taxpayers’ Bill of Rights

Procedures of the board, relating to protest hearings before board hearing officers, shall include all of the following:

(a)Any hearing shall be held at a reasonable time at a board office which is convenient to the taxpayer.
(b)The hearing 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 hearing that he or she has a right to have present at the hearing his or her attorney, accountant, or other designated agent.

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California § 7090. (7090. (Added by Stats. 1988, Ch. 1574, Sec. 1.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

Added by Stats. 1988, Ch. 1574, Sec. 1.
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