California Revenue and Taxation Code 7090 – Procedures of the board, relating to protest hearings before board …
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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.
Terms Used In California Revenue and Taxation Code 7090
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
(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.
(c) The taxpayer shall be informed prior to any hearing that he or she has a right to have present at the hearing his or her attorney, accountant, or other designated agent.
(Added by Stats. 1988, Ch. 1574, Sec. 1.)