Revenue and Taxation Code section 7090

Procedures 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: Section 7090, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=7090.­ (updated Jan. 1, 1988; accessed Sep. 1, 2025).

Up to date

Verified:
Sep. 1, 2025

§ 7090's source at ca​.gov