California Revenue and Taxation Code

§ 21011

RTC § 21011 Effective Sep 30, 1994Div. 2 · Part 10.7

Procedures of the board, relating to protest hearings before board audit staff or legal staff, 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 when possible.

(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.

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Legislative history

Amended by Stats. 1994, Ch. 1243, Sec. 62. Effective September 30, 1994.