Revenue and Taxation Code section 41168

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.

Source: Section 41168, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=41168.­ (accessed May 10, 2025).

Last Updated

May 10, 2025

§ 41168’s source at ca​.gov