Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 21011 — TAXPAYERS' BILL OF RIGHTS
Cal. Rev. & Tax. Code § 21011
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1994-09-30
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Procedures of the board, relating to protest hearings before board audit staff or legal staff, shall include all of the following:
Citator
Cal. Rev. & Tax. Code § 21011 — TAXPAYERS' BILL OF RIGHTS is in force in the current edition of the Code, and nothing recorded condemns it.
Procedures of the board, relating to protest hearings before board audit staff or legal staff, 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 when possible.
(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 designated agent.