California Revenue and Taxation Code ARTICLE 1 - Administration

• Section 55301.
  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 55302.
  The board may make examinations of the books and records of any feepayer as it may deem necessary in carrying out this part.(Added by Stats....
• Section 55303.
  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 55304.
  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 55305.
  (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 55306.
  (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 55306.1.
  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 55306.2.
  (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 55306.3.
  Nothing in this article limits the board’s authority to examine the books and records of a feepayer under Section 55302.(Added by Stats. 2014, Ch. 105,...
• Section 55306.4.
  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