Section 21011 Of Part 10.7. Taxpayers' Bill Of Rights From California Revenue And Taxation Code >> Division 2. >> Part 10.7.
21011
. Procedures of the board, relating to protest hearings before
board audit staff or legal staff, 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 when possible.
(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 designated
agent.