Statute · California Business and Professions Code

Cal. Bus. & Prof. Code § 18826 — Revenue and Fiscal Affairs

Cal. Bus. & Prof. Code § 18826

Type
Statute
Source
California Business and Professions Code
Jurisdiction
California
Current through
Nov 2, 2026 (California Legislative Counsel)

Whenever any promoter fails to make a report of any contest or wrestling exhibition within the period prescribed by this chapter, or whenever such report is unsatisfactory to the commission, the executive officer, or his or her duly authorized representative may examine, or cause to be examined,…

Citator

Cal. Bus. & Prof. Code § 18826 — Revenue and Fiscal Affairs is in force in the current edition of the Code, and nothing recorded condemns it.

Whenever any promoter fails to make a report of any contest or wrestling exhibition within the period prescribed by this chapter, or whenever such report is unsatisfactory to the commission, the executive officer, or his or her duly authorized representative may examine, or cause to be examined, the books and records of the promoter and any other persons or organizations, and subpoena and examine under oath, such persons for the purpose of determining the total amount of the gross receipts for any contest or wrestling exhibition and the amount of tax due pursuant to this chapter, which tax he or she may fix and determine as a result of such examination.