AB 999

Bill Subjects

Abstract

Existing law requires, in the administration of the Diesel Fuel Tax Law, that certain procedures be followed with regard to appeals staff review conferences, as provided. Those procedures include, but are not limited to, conferences being held at a reasonable time at an office that is convenient to the taxpayer, and the taxpayer being informed prior to a conference of their right to have their attorney, accountant, or other designated agent present. This bill would allow a conference to be held remotely or virtually, meaning without the taxpayer's physical presence at an office, if agreed to by both parties.