Cal. Rev. & Tax. Code § 41130
Regulations, Records and Reports
Redline — January 1, 2011 → current.View current text →
Current — January 1, 2019
As of January 1, 2011
Upon proper notification to the service supplier, the board or its authorized representative shall have the right to inspect and audit all records and returns of the service supplier at all reasonable times.
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.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.