Section 12-58-90 - Hearings; recording; taxpayer to be informed of rights(A) Hearings may be recorded only if prior notice is given to the taxpayer and the taxpayer is entitled to receive a copy of the recording.(B) The taxpayer must be informed before any hearing that he has a right to have present at the hearing his attorney, accountant, or other designated agent.1995 Act No. 76, Section 6.