Cal. Rev. & Tax. Code § 41168

Current through the 2023 Legislative Session.

Section 41168 - Procedures of department

Procedures of the department, 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 department 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.

(c) The taxpayer shall be informed prior to any conference that the taxpayer has a right to have present at the conference an attorney, accountant, or other designated agent.

Ca. Rev. and Tax. Code § 41168

Amended by Stats 2021 ch 432 (SB 824),s 146, eff. 1/1/2022.

Added by Stats. 1992, Ch. 438, Sec. 10. Effective January 1, 1993.