{"code":"RTC","codeName":"Revenue and Taxation Code","section":"41130","citation":"Rev. & Tax. Code, § 41130","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001. - 41176.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-20"},{"name":"CHAPTER 7. Administration [41128. - 41176.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-20/chapter-7"},{"name":"ARTICLE 1. Regulations, Records and Reports [41128. - 41133.4.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-20/chapter-7/article-1"}],"history":"Amended by Stats. 2019, Ch. 54, Sec. 36.   (SB 96)   Effective July 1, 2019.","effective":"2019-07-01","html":"<p>Upon proper notification to the service supplier or seller, the department or its authorized representative shall have the right to inspect and audit all records and returns of the service supplier or seller at all reasonable times.</p>","text":"Upon proper notification to the service supplier or seller, the department or its authorized representative shall have the right to inspect and audit all records and returns of the service supplier or seller at all reasonable times.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/regulations-records-and-reports-41130","source":"California Legislative Information bulk export (pubinfo)"}