§ 9268
108 words·~1 min read·
/ca/revenue-and-taxation-code/9268A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Procedures of the board, 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 board 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 he or she has a right to have present at the conference his or her attorney, accountant, or other designated agent.