ARTICLE 1. Administration [60601. - 60611.4.]
Article 1 added by Stats. 1994, Ch. 912, Sec. 17.
§§ 60601–60611.4 · 16 sections
- § 60601 The board shall enforce this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of this part. The…
- § 60602 The board may employ attorneys, accountants, auditors, investigators, and other expert and clerical assistance necessary for the efficient administration of…
- § 60603 (a) Officers or employees of the state, upon presenting appropriate credentials and a written notice to the owner, operator, or agent in charge, are authorized…
- § 60604 Every interstate user, supplier, exempt bus operator, government entity, ultimate vendor, qualified highway vehicle operator, highway vehicle operator/fueler,…
- § 60605 (a) Each terminal operator shall keep the following information with respect to each rack removal of diesel fuel at each terminal it operates: (1) The bill of…
- § 60606 The board or its authorized representative may examine the books, records, and equipment of any interstate user, supplier, exempt bus operator, government…
- § 60607 As this state is the source of petroleum products for other states, if the examination or investigation necessitates collaboration or conference with motor…
- § 60608 (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…
- § 60609 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,…
- § 60609.5 (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,…
- § 60610 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…
- § 60611 (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…
- § 60611.1 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…
- § 60611.2 (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…
- § 60611.3 Nothing in this article limits the board’s authority to examine the books, records, and equipment of a taxpayer under Section 60606.
- § 60611.4 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…