Business and Professions Code - BPC
DIVISION 8. SPECIAL BUSINESS REGULATIONS [18400 - 22949.80]
( Division 8 added by Stats. 1941, Ch. 44. ) CHAPTER 2. Boxing, Wrestling, and Martial Arts [18600 - 18888.12]
( Heading of Chapter 2 renumbered from Chapter 8 by Stats. 1988, Ch. 160, Sec. 6. ) ARTICLE 13. Closed Circuit Telecast Revenue [18830 - 18837]
( Article 13 added by Stats. 1985, Ch. 1092, Sec. 2. ) 18834.
Whenever any person fails to make a report of a closed-circuit television showing of any contest or wrestling exhibition within the period prescribed by Section 18832, or whenever the report is unsatisfactory to the commission, the executive officer or his or her representative may examine or cause to be examined, the books and records of the permit holder or any other person, and subpoena and examine under oath those persons for the purposes of determining the total amount of the gross receipts of a closed-circuit television showing of any contest or wrestling exhibition and the amount of tax due pursuant to this chapter, which tax he or she may fix or determine as the result of the examination.
(Added by Stats. 1985, Ch. 1092, Sec. 2.)