Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 41168 — The California Taxpayers’ Bill of Rights
Cal. Rev. & Tax. Code § 41168
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2022-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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:
Citator
Cal. Rev. & Tax. Code § 41168 — The California Taxpayers’ Bill of Rights is in force in the current edition of the Code, and nothing recorded condemns it.
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.