BlackletterCalifornia law

Revenue and Taxation Code § 41130

ARTICLE 1. Regulations, Records and Reports

Current as of September 28, 2026Rev. & Tax. Code, § 41130Official source ↗

Amended by Stats. 2019, Ch. 54, Sec. 36. (SB 96) Effective July 1, 2019.

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.