GroundRules
RTC § 7090
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 1. SALES AND USE TAXES [6001. - 7176.]
- CHAPTER 8. Administration [7051. - 7099.1.]
- ARTICLE 3. The California Taxpayers’ Bill of Rights [7080. - 7099.1.]
Procedures of the board, relating to protest hearings before board hearing officers, 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.
(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 attorney, accountant, or other designated agent.
Collected 2026-09-14T05:56:33Z. Source file · JSON