§ 7090
97 words·~1 min read·
/ca/revenue-and-taxation-code/7090A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.
(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.