California Revenue and Taxation Code

§ 60629

RTC § 60629 Effective Sep 28, 1994Div. 2 · Part 31 · Ch. 9 · 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 taxpayer and the taxpayer is entitled to receive a copy of the recording.

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Legislative history

Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.