{"code":"RTC","codeName":"Revenue and Taxation Code","section":"46619","citation":"Rev. & Tax. Code, § 46619","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 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001. - 46751.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-24"},{"name":"CHAPTER 6. Administration [46601. - 46628.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-24/chapter-6"},{"name":"ARTICLE 2. The California Taxpayers’ Bill of Rights [46611. - 46628.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-24/chapter-6/article-2"}],"history":"Added by Stats. 1995, Ch. 497, Sec. 33.   Effective January 1, 1996.","effective":"1996-01-01","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 feepayer.</p><p>(b) The conference may be recorded only if prior notice is given to the feepayer and the feepayer is entitled to receive a copy of the recording.</p><p>(c) The feepayer 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 feepayer. (b) The conference may be recorded only if prior notice is given to the feepayer and the feepayer is entitled to receive a copy of the recording. (c) The feepayer 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-46619","source":"California Legislative Information bulk export (pubinfo)"}