Rev. & Tax. Code, § 41168 · Article 5. The California Taxpayers’ Bill of Rights
Rev. & Tax. Code, § 41168
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Procedures 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.
Notes and commentary — not statutory text
History
Amended by Stats. 2021, Ch. 432, Sec. 146. (SB 824) Effective January 1, 2022.
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=41168.
- Text hash
- sha256 9554656c1aa4ae2d19d53f46ae5c358ecf47a1ff1b3c2195b05e163012730749
- 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.