Section 41168 Of Article 5. The California Taxpayers’ Bill Of Rights From California Revenue And Taxation Code >> Division 2. >> Part 20. >> Chapter 7. >> Article 5.
41168
. 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:
(a) Any conference shall be held at a reasonable time at a board
office that is convenient to the taxpayer.
(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.
(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.