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Earlier editions: 2020-112018-112026-09

DIVISION 2. OTHER TAXES 6001-61050›PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT 41001-41176›CHAPTER 7. Administration 41128-41176›ARTICLE 1. Regulations, Records and Reports 41128-41133.4

§ 41130

California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California

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.)

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California Revenue and Taxation Code

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