ARTICLE 1. Administration [9251. - 9259.4.]
Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 3.
§§ 9251–9259.4 · 15 sections
- § 9251 The board shall enforce the provisions of this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement…
- § 9252 The board may employ accountants, auditors, investigators, assistants, and clerks necessary for the efficient administration of this part.
- § 9253 Every user and every person dealing in, transporting, or storing fuel in this State shall keep such records, receipts, invoices, and other pertinent papers…
- § 9254 The board or its authorized representative may examine the books, papers, records, and equipment of any user or person dealing in, transporting, or storing…
- § 9255 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,…
- § 9255.1 (a) Upon request from the officials to whom is entrusted the enforcement of the motor fuel tax laws of another government, the board may furnish to those…
- § 9255.2 (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,…
- § 9256 Before registering any motor vehicle, the Department of Motor Vehicles shall ascertain from the applicant for registration whether or not the motor vehicle…
- § 9257 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…
- § 9258 On or after January 1, 1976, any person who equips a vehicle with a system using liquefied petroleum gas, compressed natural gas or liquid natural gas to…
- § 9259 (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…
- § 9259.1 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…
- § 9259.2 (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…
- § 9259.3 Nothing in this article limits the board’s authority to examine the books, papers, records, and equipment of a taxpayer under Section 9254.
- § 9259.4 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…