California Revenue and Taxation Code

§ 41168

RTC § 41168 Effective Jan 1, 2022Div. 2 · Part 20 · Ch. 7 · Art. 5

Statute 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.

…

Legislative history

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