1. (a) This section applies to a hearing conducted by the department under this article.
2. (b) A hearing shall be conducted at a time and a location that is reasonable and convenient to the taxpayer whenever possible.

3. (c) The department shall notify the taxpayer before the hearing that the taxpayer is entitled to:

   1. (1) have a representative qualified under section 8 of this chapter present at the hearing; and
   2. (2) record the hearing.

4. (d) The department may not record a hearing unless the department notifies the taxpayer before the hearing begins that the department:

   1. (1) intends to record the hearing; and
   2. (2) will provide a copy of the recording to the taxpayer.

As added by P.L.332-1989(ss), SEC.24.