ARTICLE 1. Administration

Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 11.

§§ 43501–43507.5 · 12 sections

§ 43501 The board shall enforce the provisions of this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement…
§ 43502 The board may make such examinations of the books and records of any taxpayer as it may deem necessary in carrying out the provisions of this part.
§ 43503 The board may employ accountants, auditors, investigators, and other expert and clerical assistance necessary to enforce its powers and perform its duties…
§ 43504 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 shall be prima…
§ 43505 Any information regarding hazardous wastes which is available to the board shall be made available to the department.
§ 43506 (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,…
§ 43507 (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 its…
§ 43507.1 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 or…
§ 43507.2 (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…
§ 43507.3 Nothing in this article limits the board’s authority to examine the books and records of a taxpayer under Section 43502.
§ 43507.4 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…
§ 43507.5 (a) The Legislature hereby finds and declares that changes made to the imposition and administration of the disposal fee, generator fee, and transportable…