California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 21011
Official textleginfo.legislature.ca.govlast amended
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.
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