California Revenue and Taxation Code ARTICLE 1 - Administration

• Section 60601.
  The board shall enforce this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of this part. The...
• Section 60602.
  The board may employ attorneys, accountants, auditors, investigators, and other expert and clerical assistance necessary for the efficient administration of this part.(Added by Stats. 1994,...
• Section 60603.
  (a) Officers or employees of the state, upon presenting appropriate credentials and a written notice to the owner, operator, or agent in charge, are authorized to...
• Section 60604.
  Every interstate user, supplier, exempt bus operator, government entity, ultimate vendor, qualified highway vehicle operator, highway vehicle operator/fueler, train operator, pipeline operator, vessel operator, and...
• Section 60605.
  (a) Each terminal operator shall keep the following information with respect to each rack removal of diesel fuel at each terminal it operates:(1) The bill of lading...
• Section 60606.
  The board or its authorized representative may examine the books, records, and equipment of any interstate user, supplier, exempt bus operator, government entity, ultimate vendor,...
• Section 60607.
  As this state is the source of petroleum products for other states, if the examination or investigation necessitates collaboration or conference with motor vehicle fuel...
• Section 60608.
  (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 60609.
  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 60609.5.
  (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 60610.
  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 60611.
  (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 60611.1.
  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 60611.2.
  (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 60611.3.
  Nothing in this article limits the board’s authority to examine the books, records, and equipment of a taxpayer under Section 60606.(Added by Stats. 2014, Ch....
• Section 60611.4.
  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