{"code":"GOV","codeName":"Government Code","section":"90000","citation":"Gov. Code, § 90000","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"TITLE 9. POLITICAL REFORM [81000. - 91014.]","url":"https://blackletter.si/government-code/title-9"},{"name":"CHAPTER 10. Auditing [90000. - 90009.]","url":"https://blackletter.si/government-code/title-9/chapter-10"}],"history":"Amended by Stats. 2004, Ch. 483, Sec. 3.   Effective January 1, 2005.   Note: This section was added on June 4, 1974, by initiative Prop. 9.","effective":"2005-01-01","html":"<p>Except as provided in Section <a href=\"/gov/90006\">90006</a>, the Franchise Tax Board shall make audits and field investigations with respect to the following:</p><p>(a) Reports and statements filed with the Secretary of State under Chapter 4 (commencing with Section <a href=\"/gov/84100\">84100</a>), Chapter 5 (commencing with Section <a href=\"/gov/85100\">85100</a>), and Chapter 6 (commencing with Section <a href=\"/gov/86100\">86100</a>).</p><p>(b) Local candidates and their controlled committees selected for audit pursuant to subdivision (i) of Section <a href=\"/gov/90001\">90001</a>.</p>","text":"Except as provided in Section 90006, the Franchise Tax Board shall make audits and field investigations with respect to the following: (a) Reports and statements filed with the Secretary of State under Chapter 4 (commencing with Section 84100), Chapter 5 (commencing with Section 85100), and Chapter 6 (commencing with Section 86100). (b) Local candidates and their controlled committees selected for audit pursuant to subdivision (i) of Section 90001.","otherVersions":[],"url":"https://blackletter.si/government-code/auditing-90000","source":"California Legislative Information bulk export (pubinfo)"}