{"code":"RTC","codeName":"Revenue and Taxation Code","section":"30458.8","citation":"Rev. & Tax. Code, § 30458.8","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 13. CIGARETTE TAX [30001. - 30483.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13"},{"name":"CHAPTER 8. Administration [30451. - 30459.8.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13/chapter-8"},{"name":"ARTICLE 2. The California Taxpayers’ Bill of Rights [30458. - 30459.8.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13/chapter-8/article-2"}],"history":"Added by Stats. 1992, Ch. 438, Sec. 6.   Effective January 1, 1993.","effective":"1993-01-01","html":"<p>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:</p><p>(a) Any conference shall be held at a reasonable time at a board office that is convenient to the taxpayer.</p><p>(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.</p><p>(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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/the-california-taxpayers-bill-of-rights-30458-8","source":"California Legislative Information bulk export (pubinfo)"}