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There are both federal and state laws that say when a person can tape record something and when they can not, and when you have to tell the other side of the conversation and when you do not. Each state is different. To find your state, the easiest thing to do is simply check this web site here: http://www.rcfp.org/taping/. But remember that web site information may not be up to date and it is best to check with a local lawyer to be sure.
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