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.
Cal. Rev. & Tax. Code § 41130
Regulations, Records and Reports
Amended by Stats. 2019, Ch. 54, Sec. 36
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.