ARTICLE 1. Administration [32451. - 32458.4.]
Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 7.
§§ 32451–32458.4 · 16 sections
- § 32451 The board shall enforce the provisions of this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement…
- § 32452 (a) In addition to any other reports or schedules required under this part, the board may, by rule and otherwise, require additional, other, or supplemental…
- § 32452.1 For all purposes of this part, when records are maintained in liters the equivalent measure in wine gallons shall be determined by multiplying total liters by…
- § 32453 The board may make such examinations of the books and records of any person selling, manufacturing, warehousing, or transporting alcoholic beverages as it may…
- § 32454 The board may employ accountants, auditors, investigators and other expert and clerical assistance necessary to enforce its powers and perform its duties under…
- § 32455 It is unlawful for the board or any person having an administrative position under this part to make known in any manner whatever any information set forth or…
- § 32455.5 (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,…
- § 32456 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…
- § 32457 Notwithstanding Section 15619 of the Government Code, all information contained in the Vendor’s Report of Beer Shipments into California may be made public.
- § 32457.1 (a) Except as provided in subdivision (b), and notwithstanding Section 15619 of the Government Code, any information contained in the returns and accompanying…
- § 32457.2 (a) Except as provided in subdivision (b), and notwithstanding Section 15619 of the Government Code, any information contained in the returns and accompanying…
- § 32458 (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…
- § 32458.1 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…
- § 32458.2 (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…
- § 32458.3 Nothing in this article limits the board’s authority to examine the books and records of a taxpayer under Section 32453.
- § 32458.4 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…