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2017 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 10.7 - TAXPAYERS' BILL OF RIGHTS
Section 21011.
Universal Citation: CA Rev & Tax Code § 21011 (2017)
21011.
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.
(Amended by Stats. 1994, Ch. 1243, Sec. 62. Effective September 30, 1994.)
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