California Revenue and Taxation Code

§ 7090

RTC § 7090Div. 2 · Part 1 · Ch. 8 · Art. 3

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.

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Legislative history

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