{"data":{"id":"us-ca/rtc-40208","jurisdiction":"us-ca","citation":"RTC § 40208","heading":"","body":"Procedures of the board, relating to appeals staff review conferences before a staff attorney of supervising tax auditor independent of the assessing department, shall include all of the following:\n(a) Any conference shall be held at a reasonable time at a board office that is convenient to the taxpayer.\n(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.\n(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.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 19. ENERGY RESOURCES SURCHARGE LAW [40001. - 40216.]","CHAPTER 7. Administration [40171. - 40216.]","ARTICLE 5. The California Taxpayers’ Bill of Rights [40200. - 40216.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"135edc113e493bda2365334dbaebfbedaf7827abaa2fe73ae5cd51e1add81f73","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-40207","next":"us-ca/rtc-40209"},"notice":"GroundRules: Original legal text. Not legal advice."}