ARTICLE 1. Regulations, Records and Reports

Article 1 added by Stats. 1976, Ch. 443.

§§ 41128–41133.4 · 10 sections

• § 41128 The department shall enforce the provisions of this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and…
• § 41129 Every service supplier or seller in this state shall keep such records pertaining thereto in such form as the department may require.
• § 41130 Upon proper notification to the service supplier or seller, the department or its authorized representative shall have the right to inspect and audit all…
• § 41131 The department shall have full access to records of the Public Utilities Commission, and any political subdivision or public agency of this state that…
• § 41132 (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,…
• § 41133 (a) The department shall determine which service supplier’s or seller’s accounts are eligible for the managed audit program in a manner that is consistent with…
• § 41133.1 A service supplier’s or seller’s account is eligible for the managed audit program only if the service supplier or seller meets all of the following criteria:…
• § 41133.2 (a) If the department selects a service supplier’s or seller’s account for a managed audit, all of the following apply: (1) The department shall identify all…
• § 41133.3 This article does not limit the department’s authority to inspect and audit all records and returns of a service supplier or seller under Section 41130.
• § 41133.4 Upon completion of the managed audit and verification by the department, interest on any unpaid liability shall be computed at one-half the rate that would…