{"code":"RTC","codeName":"Revenue and Taxation Code","section":"7090","citation":"Rev. & Tax. Code, § 7090","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 1. SALES AND USE TAXES [6001. - 7176.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1"},{"name":"CHAPTER 8. Administration [7051. - 7099.1.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-8"},{"name":"ARTICLE 3. The California Taxpayers’ Bill of Rights [7080. - 7099.1.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-8/article-3"}],"history":"Added by Stats. 1988, Ch. 1574, Sec. 1.","effective":null,"html":"<p>Procedures of the board, relating to protest hearings before board hearing officers, shall include all of the following:</p><p>(a) Any hearing shall be held at a reasonable time at a board office which is convenient to the taxpayer.</p><p>(b) The hearing 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 hearing that he or she has a right to have present at the hearing his or her attorney, accountant, or other designated agent.</p>","text":"Procedures of the board, relating to protest hearings before board hearing officers, shall include all of the following: (a) Any hearing shall be held at a reasonable time at a board office which is convenient to the taxpayer. (b) The hearing 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 hearing that he or she has a right to have present at the hearing his or her attorney, accountant, or other designated agent.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/the-california-taxpayers-bill-of-rights-7090","source":"California Legislative Information bulk export (pubinfo)"}