ARTICLE 1. Administration [30451. - 30457.4.]
Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 5.
§§ 30451–30457.4 · 12 sections
- § 30451 The board shall enforce the provisions of this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement…
- § 30452 The board may employ accountants, auditors, investigators, assistants, and clerks necessary for the efficient administration of this part and may designate…
- § 30453 Every distributor and every person dealing in, transporting, or storing cigarettes or tobacco products in this state shall keep such records, receipts,…
- § 30454 (a) The department or its authorized representative may make examinations of the books, papers, records, and equipment of any person dealing in, transporting,…
- § 30455 It is unlawful for the board or any person having an administrative duty under this part to make known in any manner whatever the business affairs, operations,…
- § 30455.5 (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,…
- § 30456 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…
- § 30457 (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…
- § 30457.1 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 involves…
- § 30457.2 (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…
- § 30457.3 Nothing in this article limits the board’s authority to examine the books, papers, records, and equipment of a taxpayer under Section 30454.
- § 30457.4 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…