Section 7090.
Cal. Revenue and Taxation Code - RTC § 7090.
in effectProcedures 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.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026