California Revenue and Taxation Code ARTICLE 1 - Administration

• Section 9251.
  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 9252.
  The board may employ accountants, auditors, investigators, assistants, and clerks necessary for the efficient administration of this part.(Added by Stats. 1941, Ch. 38.)
• Section 9253.
  Every user and every person dealing in, transporting, or storing fuel in this State shall keep such records, receipts, invoices, and other pertinent papers with...
• Section 9254.
  The board or its authorized representative may examine the books, papers, records, and equipment of any user or person dealing in, transporting, or storing fuel...
• Section 9255.
  It is unlawful for the board or any person having an administrative duty under this part to make known in any manner whatever the business...
• Section 9255.1.
  (a) Upon request from the officials to whom is entrusted the enforcement of the motor fuel tax laws of another government, the board may furnish to...
• Section 9255.2.
  (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 9256.
  Before registering any motor vehicle, the Department of Motor Vehicles shall ascertain from the applicant for registration whether or not the motor vehicle sought to...
• Section 9257.
  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 9258.
  On or after January 1, 1976, any person who equips a vehicle with a system using liquefied petroleum gas, compressed natural gas or liquid natural...
• Section 9259.
  (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 9259.1.
  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 9259.2.
  (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 9259.3.
  Nothing in this article limits the board’s authority to examine the books, papers, records, and equipment of a taxpayer under Section 9254.(Added by Stats. 2014,...
• Section 9259.4.
  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