ARTICLE 1. Administration [8251. - 8258.4.]
Article 1 heading added by Stats. 1992, Ch. 438, Sec. 1.
§§ 8251–8258.4 · 12 sections
- § 8251 The board shall enforce the provisions of this part, except in so far as duties and powers are vested in the Controller, and may prescribe, adopt, and enforce…
- § 8252 The board may employ attorneys, accountants, auditors, investigators, and other expert and clerical assistance necessary to enforce its powers and perform its…
- § 8253 The board may make any examinations of the books and records of highway vehicle operators/fuelers, industrial users, pipeline operators, suppliers, train…
- § 8254 As this State is the source of petroleum products for other States, if such examination or investigation necessitates collaboration or conference with motor…
- § 8255 (a) Upon request from the officials to whom is entrusted the enforcement of the motor fuel tax law of another government the board or the Controller may…
- § 8256 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…
- § 8257 (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,…
- § 8258 (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…
- § 8258.1 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…
- § 8258.2 (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…
- § 8258.3 Nothing in the article limits the board’s authority to examine the books and records of a taxpayer under Section 8253.
- § 8258.4 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…