California Revenue and Taxation Code CHAPTER 8 - Administration

• Section 38701.
  The board shall enforce the provisions of this part and may prescribe, adopt, and enforce rules and regulations relating to the application, administration and enforcement...
• Section 38702.
  The board may employ accountants, auditors, appraisers, investigators, assistants, and clerks necessary for the efficient administration of this part and may designate representatives to conduct...
• Section 38703.
  Every timber owner shall keep such records, receipts, invoices, and other pertinent papers in such form as the board may require by rules or regulations.(Added...
• Section 38704.
  The board or any person authorized in writing by it may examine the books, papers, records, and timber of any timber owner or timber operator...
• Section 38705.
  Except as provided in Sections 38402 and 38706, it is unlawful for the board or any person having an administrative duty under this part to...
• Section 38706.
  Upon written request of the assessor of any county containing timber, the board shall permit the assessor, or any duly authorized deputy or employee of...
• Section 38707.
  (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 38708.
  (a) Every taxpayer is entitled to be reimbursed for any reasonable fees and expenses related to a hearing before the board if all of the following...
• Section 38800.
  (a) (1) Beginning on January 1, 2007, the executive director and chief counsel of the board, or their delegates, may compromise any final tax liability where the...

Last modified: October 22, 2018