There Is a Newer Version
of
this Section
2022 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 22 - HAZARDOUS SUBSTANCES TAX LAW
CHAPTER 6 - Administration
ARTICLE 2 - The California Taxpayers Bill of Rights
Section 43519.
Universal Citation:
CA Rev & Tax Code § 43519 (2022)
Learn more
This media-neutral citation is based
on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
43519. 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.
(Added by Stats. 1992, Ch. 438, Sec. 12. Effective January 1, 1993.)
Disclaimer: These codes may not be the most recent version. California may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
