Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 41130 — Regulations, Records and Reports

Cal. Rev. & Tax. Code § 41130

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
2019-07-01
Current through
Nov 2, 2026 (California Legislative Counsel)

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.

Citator

Cal. Rev. & Tax. Code § 41130 — Regulations, Records and Reports is in force in the current edition of the Code, and nothing recorded condemns it.

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.