Section 43519 - Procedures of board relating to appeals staff review conferencesProcedures 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.Ca. Rev. and Tax. Code § 43519
Added by Stats. 1992, Ch. 438, Sec. 12. Effective January 1, 1993.