Taxpayer hearings
Sec. 8.5. (a) This section applies to a hearing conducted by the
department under this article.
(b) A hearing shall be conducted at a time and a location that is
reasonable and convenient to the taxpayer whenever possible.
(c) The department shall notify the taxpayer before the hearing
that the taxpayer is entitled to:
(1) have a representative qualified under section 8 of this
chapter present at the hearing; and
(2) record the hearing.
(d) The department may not record a hearing unless the
department notifies the taxpayer before the hearing begins that the
department:
(1) intends to record the hearing; and
(2) will provide a copy of the recording to the taxpayer.
As added by P.L.332-1989(ss), SEC.24.
Last modified: May 28, 2006