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California · Through 2026-09-13

RTC § 30458.8

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Where this section sits in the code
  1. Revenue and Taxation Code - RTC
  2. DIVISION 2. OTHER TAXES [6001. - 61050.]
  3. PART 13. CIGARETTE TAX [30001. - 30483.]
  4. CHAPTER 8. Administration [30451. - 30459.8.]
  5. ARTICLE 2. The California Taxpayers’ Bill of Rights [30458. - 30459.8.]

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.

Collected 2026-09-14T05:56:33Z. Source file · JSON

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