ARTICLE 1. Administration [50152. - 50155.6.4.]

Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 15.

§§ 50152–50155.6.4 · 10 sections

• § 50152 The board shall enforce this part and may adopt, and enforce rules and regulations relating to the administration and enforcement of this part.
• § 50153 The board may examine the books and records of any feepayer, or the books and records of any person who is not a feepayer but operates an underground storage…
• § 50154 The board may employ accountants, auditors, investigators, and other expert and clerical assistance necessary to enforce its powers and perform its duties…
• § 50155 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 is prima facie…
• § 50155.5 (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,…
• § 50155.6 (a) The board shall determine which feepayer’s accounts are eligible for the managed audit program in a manner that is consistent with the efficient use of its…
• § 50155.6.1 A feepayer’s account is eligible for the managed audit program only if the feepayer meets all of the following criteria: (a) The feepayer’s business or…
• § 50155.6.2 (a) If the board selects a feepayer’s account for a managed audit, all of the following apply: (1) The board shall identify all of the following: (A) The audit…
• § 50155.6.3 Nothing in this article limits the board’s authority to examine the books and records of a feepayer under Section 50153.
• § 50155.6.4 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…