{"code":"RTC","codeName":"Revenue and Taxation Code","section":"32468","citation":"Rev. & Tax. Code, § 32468","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 14. ALCOHOLIC BEVERAGE TAX [32001. - 32557.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-14"},{"name":"CHAPTER 9. Administration [32451. - 32476.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-14/chapter-9"},{"name":"ARTICLE 2. The California Taxpayers’ Bill of Rights [32460. - 32476.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-14/chapter-9/article-2"}],"history":"Added by Stats. 1992, Ch. 438, Sec. 8.   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-32468","source":"California Legislative Information bulk export (pubinfo)"}