{"data":{"id":"us-ca/rtc-7090","jurisdiction":"us-ca","citation":"RTC § 7090","heading":"","body":"Procedures of the board, relating to protest hearings before board hearing officers, shall include all of the following:\n(a) Any hearing shall be held at a reasonable time at a board office which is convenient to the taxpayer.\n(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.\n(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.","path":["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.]"],"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":"626b19fb271cb60ef89d1263fbe6ba7af63b83a88e7d5647475c88b74b43fb76","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-7089","next":"us-ca/rtc-7091"},"notice":"GroundRules: Original legal text. Not legal advice."}