{"data":{"id":"us-ca/rtc-46619","jurisdiction":"us-ca","citation":"RTC § 46619","heading":"","body":"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:\n(a) Any conference shall be held at a reasonable time at a board office that is convenient to the feepayer.\n(b) The conference may be recorded only if prior notice is given to the feepayer and the feepayer is entitled to receive a copy of the recording.\n(c) The feepayer 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 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001. - 46751.]","CHAPTER 6. Administration [46601. - 46628.]","ARTICLE 2. The California Taxpayers’ Bill of Rights [46611. - 46628.]"],"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":"7af5991bc83f2ce6ccb7f84cde202854e7d908ec019b04a28c1840e44d535214","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-46618","next":"us-ca/rtc-46620"},"notice":"GroundRules: Original legal text. Not legal advice."}