Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176]
( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) CHAPTER 7. Administration [41128 - 41176]
( Chapter 7 added by Stats. 1976, Ch. 443. ) ARTICLE 1. Regulations, Records and Reports [41128 - 41133.4]
( Article 1 added by Stats. 1976, Ch. 443. ) 41130.
Upon proper notification to the service supplier or seller, the department or its authorized representative shall have the right to inspect and audit all records and returns of the service supplier or seller at all reasonable times.
(Amended by Stats. 2019, Ch. 54, Sec. 36. (SB 96) Effective July 1, 2019.)