California Revenue and Taxation Code ARTICLE 1 - Administration

• Section 32451.
  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 32452.
  In addition to any other reports required under this part, the board may, by rule and otherwise, require additional, other, or supplemental reports from alcoholic...
• Section 32452.1.
  For all purposes of this part, when records are maintained in liters the equivalent measure in wine gallons shall be determined by multiplying total liters...
• Section 32453.
  The board may make such examinations of the books and records of any person selling, manufacturing, warehousing, or transporting alcoholic beverages as it may deem...
• Section 32454.
  The board may employ accountants, auditors, investigators and other expert and clerical assistance necessary to enforce its powers and perform its duties under this part.(Added...
• Section 32455.
  It is unlawful for the board or any person having an administrative position under this part to make known in any manner whatever any information...
• Section 32455.5.
  (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 32456.
  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 32457.
  Notwithstanding Section 15619 of the Government Code, all information contained in the Vendor’s Report of Beer Shipments into California may be made public.(Added by Stats....
• Section 32458.
  (a) The board shall determine which taxpayer’s accounts are eligible for the managed audit program in a manner that is consistent with the efficient use of...
• Section 32458.1.
  A taxpayer’s account is eligible for the managed audit program only if the taxpayer meets all of the following criteria:(a) The taxpayer’s business involves few or...
• Section 32458.2.
  (a) If the board selects a taxpayer’s account for a managed audit, all of the following apply:(1) The board shall identify all of the following:(A) The audit period...
• Section 32458.3.
  Nothing in this article limits the board’s authority to examine the books and records of a taxpayer under Section 32453.(Added by Stats. 2014, Ch. 105,...
• Section 32458.4.
  Upon completion of the managed audit and verification by the board, interest on any unpaid liability shall be computed at one-half the rate that would...

Last modified: October 22, 2018