California Revenue and Taxation Code ARTICLE 1 - Administration

• Section 7051.
  The board shall enforce the provisions of this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of...
• Section 7051.1.
  The board may adopt rules and regulations which provide for the issuance of a permit to a person who holds a valid seller’s permit which...
• Section 7051.2.
  (a) If a holder of a direct payment permit issued by the board pursuant to Section 7051.1 gives an exemption certificate to a retailer for the...
• Section 7051.3.
  (a) “Use tax direct payment permit” means a permit issued by the board that allows a taxpayer to self-assess and pay state and local use tax...
• Section 7051.5.
  The board shall prescribe rules and regulations respecting retail grocers who sell both taxable items and exempt food items to provide one or more methods...
• Section 7052.
  The board may employ accountants, auditors, investigators, assistants, and clerks necessary for the efficient administration of this part and may designate representatives to conduct hearings,...
• Section 7053.
  Every seller, every retailer as defined in subdivision (b) of Section 6015, and every person storing, using, or otherwise consuming in this State tangible personal...
• Section 7054.
  The board or any person authorized in writing by it may examine the books, papers, records, and equipment of any person selling tangible personal property...
• Section 7055.
  In administration of the use tax the board may require the filing of reports by any person or class of persons having in his or...
• Section 7056.
  (a) (1) Excepting the information set forth on permits issued under Article 2 (commencing with Section 6066) of Chapter 2, the information set forth on certificates of...
• Section 7056.5.
  (a) Except as otherwise provided by this article or other express provision of law, the information furnished or secured pursuant to this part shall be used...
• Section 7056.6.
  (a) Except as otherwise provided by law, any person who is engaged in the business of preparing, or providing services in connection with the preparation of,...
• Section 7057.
  (a) The board may disclose to state governmental licensing entities identifying information of persons appearing on the list of the 500 largest tax delinquencies pursuant to...
• Section 7057.5.
  (a) The board may disclose to state agencies identifying information of persons appearing on the list of the 500 largest tax delinquencies pursuant to Section 7063...
• Section 7058.
  A certificate by the board or an employee of the board stating that a notice required by this part was given by mailing or personal...
• Section 7060.
  (a) The board, under regulations prescribed by the board, may establish a reward program for information resulting in the identification of underreported or unreported taxes due...

Last modified: October 22, 2018