Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.
The board shall enforce this part and may adopt, and enforce rules and regulations relating to the administration and enforcement of this part.
Article 1 - Administration
California Revenue and Taxation Code — §§ 50152-50155.6.4
Sections (6)
Amended by Stats. 1994, Ch. 1223, Sec. 11. Effective January 1, 1995.
The board may examine the books and records of any feepayer, or the books and records of any person who is not a feepayer but operates an underground storage tank in a manner that may result in a fee liability being assessed against a feepayer, as it may determine to be necessary in carrying out this part.
Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.
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 by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.
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 service is prima facie evidence in any administrative or judicial proceeding of the fact and regularity of the mailing or personal service in accordance with any requirement of this part for the giving of a notice. Unless otherwise specifically required, any notice provided by this part to be mailed or served may be given either by mailing or by personal service in the manner provided for giving notice of a deficiency determination.
Added by Stats. 2000, Ch. 1052, Sec. 86. Effective January 1, 2001.
(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, returns under Chapter 3 (commencing with Section 50109), or any person who for compensation prepares any such return for any other person, and who knowingly or recklessly does either of the following, shall be guilty of a misdemeanor, and, upon conviction thereof, shall be fined not more than one thousand dollars ($1,000) or imprisoned no more than one year, or both, together with
the costs of prosecution:
(1)Discloses any information furnished to him or her for, or in connection with, the preparation of the return.
(2)Uses that information for any purpose other than to prepare, or assist in preparing, the return.
(b)Subdivision (a) shall not apply to disclosure of information if that disclosure is made pursuant to the person’s consent or pursuant to a subpoena, court order, or other compulsory legal process.
Added by Stats. 2014, Ch. 105, Sec. 46. (AB 2009) Effective January 1, 2015.
(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 its auditing resources and the maximum effectiveness of the program.
(b)A feepayer is not required to participate in the managed audit program.