California Revenue and Taxation Code ARTICLE 1 - General Provisions
- Section 46601.
The board shall enforce this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of this part.(Added by...
- Section 46602.
Every feepayer shall keep such records, receipts, invoices, and other pertinent papers in such form as the board may require.(Added by Stats. 1991, Ch. 300,...
- Section 46603.
The board may make such examinations of the books and records of any feepayer as it may determine to be necessary in carrying out this...
- Section 46604.
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 46605.
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 46606.
(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 46607.
(a) The board shall determine which feepayer’s accounts are eligible for the managed audit program in a manner that is consistent with the efficient use of...
- Section 46607.1.
A feepayer’s account is eligible for the managed audit program only if the feepayer meets all of the following criteria:(a) The feepayer’s business or activities involve...
- Section 46607.2.
(a) If the board selects a feepayer’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 46607.3.
Nothing in this article limits the board’s authority to examine the books and records of a feepayer under Section 46603.(Added by Stats. 2014, Ch. 105,...
- Section 46607.4.
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