California Revenue and Taxation Code ARTICLE 1 - Administration

• Section 8251.
  The board shall enforce the provisions of this part, except in so far as duties and powers are vested in the Controller, and may prescribe,...
• Section 8252.
  The board may employ attorneys, accountants, auditors, investigators, and other expert and clerical assistance necessary to enforce its powers and perform its duties under this...
• Section 8253.
  The board may make any examinations of the books and records of highway vehicle operators/fuelers, industrial users, pipeline operators, suppliers, train operators, or vessel operators,...
• Section 8254.
  As this State is the source of petroleum products for other States, if such examination or investigation necessitates collaboration or conference with motor vehicle fuel...
• Section 8255.
  (a) Upon request from the officials to whom is entrusted the enforcement of the motor fuel tax law of another government the board or the Controller...
• Section 8256.
  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 8257.
  (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 8258.
  (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 8258.1.
  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 8258.2.
  (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 8258.3.
  Nothing in the article limits the board’s authority to examine the books and records of a taxpayer under Section 8253.(Added by Stats. 2014, Ch. 105,...
• Section 8258.4.
  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