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

• Section 41128.
  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 41129.
  Every service supplier in this state shall keep such records pertaining thereto in such form as the board may require.(Added by Stats. 1976, Ch. 443.)
• Section 41130.
  Upon proper notification to the service supplier, the board or its authorized representative shall have the right to inspect and audit all records and returns...
• Section 41131.
  The board shall have full access to records of the Public Utilities Commission, and any political subdivision or public agency of this state that regulates,...
• Section 41132.
  (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 41133.
  (a) The board shall determine which service supplier’s accounts are eligible for the managed audit program in a manner that is consistent with the efficient use...
• Section 41133.1.
  A service supplier’s account is eligible for the managed audit program only if the service supplier meets all of the following criteria:(a) The service supplier’s business...
• Section 41133.2.
  (a) If the board selects a service supplier’s account for a managed audit, all of the following apply:(1) The board shall identify all of the following:(A) The audit...
• Section 41133.3.
  Nothing in this article limits the board’s authority to inspect and audit all records and returns of a service supplier under Section 41130.(Added by Stats....
• Section 41133.4.
  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