Section 41168.
Cal. Revenue and Taxation Code - RTC § 41168.
in effectProcedures of the department, 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 department 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 the taxpayer has a
right to have present at the conference an attorney, accountant, or other designated agent.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026