California Revenue and Taxation Code

§ 45864

RTC § 45864 Effective Jan 1, 1993Div. 2 · Part 23 · Ch. 6 · Art. 2

Statute text

Procedures of the board, 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 board office that is convenient to the taxpayer.

(b)The conference may be recorded only if prior notice is given to the fee payer and the fee payer is entitled to receive a copy of the recording.

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Legislative history

Added by Stats. 1992, Ch. 438, Sec. 14. Effective January 1, 1993.