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

California § 7090.

• Jurisdiction: 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

Text

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.

Legislative History

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