Rev. & Tax. Code, § 21011 · Part 10.7. TAXPAYERS' BILL OF RIGHTS
Rev. & Tax. Code, § 21011
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Procedures of the board, relating to protest hearings before board audit staff or legal staff, 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 when possible.
(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 designated agent.
Notes and commentary — not statutory text
History
Amended by Stats. 1994, Ch. 1243, Sec. 62. Effective September 30, 1994.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=21011.
- Text hash
- sha256 40597334883a7417e598bcf8d02b37b9cd7c6c4cb4915fdaa49c424ce03dd8b2
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.