§ 41168

California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California

Procedures of the department, 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 department 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 the taxpayer has a right to have present at the conference an attorney, accountant, or other designated agent.

(Amended by Stats. 2021, Ch. 432, Sec. 146. (SB 824) Effective January 1, 2022.)

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California Revenue and Taxation Code

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