California Revenue and Taxation Code 11342 – A petitioner may request the board to close to the public a portion …
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A petitioner may request the board to close to the public a portion of the hearing by filing a declaration under penalty of perjury that evidence is to be presented which relates to trade secrets, the disclosure of which will be detrimental to the business interests of the owner of the trade secrets. If the board grants the request, only evidence relating to the trade secrets may be presented during the time the hearing is closed.
(Added by Stats. 1984, Ch. 678, Sec. 40.)
Terms Used In California Revenue and Taxation Code 11342
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.