ARTICLE 1. Administration [7051. - 7060.]
Heading of Article 1 added by Stats. 1984, Ch. 1490, Sec. 10.
§§ 7051–7060 · 16 sections
- § 7051 The board shall enforce the provisions of this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement…
- § 7051.1 The board may adopt rules and regulations which provide for the issuance of a permit to a person who holds a valid seller’s permit which allows the purchase of…
- § 7051.2 (a) If a holder of a direct payment permit issued by the board pursuant to Section 7051.1 gives an exemption certificate to a retailer for the purpose of…
- § 7051.3 (a) “Use tax direct payment permit” means a permit issued by the board that allows a taxpayer to self-assess and pay state and local use tax under Part 1…
- § 7051.5 The board shall prescribe rules and regulations respecting retail grocers who sell both taxable items and exempt food items to provide one or more methods…
- § 7052 The board may employ accountants, auditors, investigators, assistants, and clerks necessary for the efficient administration of this part and may designate…
- § 7053 Every seller, every retailer as defined in subdivision (b) of Section 6015, and every person storing, using, or otherwise consuming in this State tangible…
- § 7054 The board or any person authorized in writing by it may examine the books, papers, records, and equipment of any person selling tangible personal property and…
- § 7055 In administration of the use tax the board may require the filing of reports by any person or class of persons having in his or their possession or custody…
- § 7056 (a) (1) Excepting the information set forth on permits issued under Article 2 (commencing with Section 6066) of Chapter 2, the information set forth on…
- § 7056.5 (a) Except as otherwise provided by this article or other express provision of law, the information furnished or secured pursuant to this part shall be used…
- § 7056.6 (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,…
- § 7057 (a) The board may disclose to state governmental licensing entities identifying information of persons appearing on the list of the 500 largest tax…
- § 7057.5 (a) The board may disclose to state agencies identifying information of persons appearing on the list of the 500 largest tax delinquencies pursuant to Section…
- § 7058 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…
- § 7060 (a) The board, under regulations prescribed by the board, may establish a reward program for information resulting in the identification of underreported or…