{"data":{"id":"us-ca/rtc-41168","jurisdiction":"us-ca","citation":"RTC § 41168","heading":"","body":"Procedures of the department, 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:\n(a) Any conference shall be held at a reasonable time at a department 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 the taxpayer has a right to have present at the conference an attorney, accountant, or other designated agent.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001. - 41176.]","CHAPTER 7. Administration [41128. - 41176.]","ARTICLE 5. The California Taxpayers’ Bill of Rights [41160. - 41176.]"],"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":"9554656c1aa4ae2d19d53f46ae5c358ecf47a1ff1b3c2195b05e163012730749","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-41167","next":"us-ca/rtc-41169"},"notice":"GroundRules: Original legal text. Not legal advice."}