ARTICLE 1. Administration [55301. - 55306.4.]

Article 1 added by Stats. 1992, Ch. 407, Sec. 1.

§§ 55301–55306.4 · 10 sections

• § 55301 The board shall enforce this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of this part.
• § 55302 The board may make examinations of the books and records of any feepayer as it may deem necessary in carrying out this part.
• § 55303 The board may employ accountants, auditors, investigators, and other expert and clerical assistance necessary to enforce its powers and perform its duties…
• § 55304 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…
• § 55305 (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,…
• § 55306 (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…
• § 55306.1 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…
• § 55306.2 (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…
• § 55306.3 Nothing in this article limits the board’s authority to examine the books and records of a feepayer under Section 55302.
• § 55306.4 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…