California Revenue and Taxation Code ARTICLE 1 - Regulations, Records and Reports

• Section 40171.
  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 40172.
  Every electric utility engaged in generating, purchasing, transmitting, distributing, consuming or selling electrical energy in this state shall keep such records pertaining thereto in such...
• Section 40173.
  Every electric utility shall keep and maintain such records of meter readings and other records as may be necessary for the accurate determination of the...
• Section 40174.
  The board or its authorized representative may make such examination of the records, meters and equipment of any person generating, transmitting, distributing, consuming, purchasing or...
• Section 40175.
  In addition to any other reports or returns required under this part, the board may by rule or otherwise require additional, supplemental or other reports...
• Section 40176.
  (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 40177.
  (a) The board shall determine which electric utility’s accounts are eligible for the managed audit program in a manner that is consistent with the efficient use...
• Section 40177.1.
  An electric utility’s account is eligible for the managed audit program only if the electric utility meets all of the following criteria:(a) The electric utility’s business...
• Section 40177.2.
  (a) If the board selects an electric utility’s account for a managed audit, all of the following apply:(1) The board shall identify all of the following:(A) The audit...
• Section 40177.3.
  Nothing in the article limits the board’s authority to examine the records, meters, and equipment of an electric utility under Section 40174.(Added by Stats. 2014,...
• Section 40177.4.
  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