Earlier editions: 2026-09
Division 2 — FINANCE AND TAXATION›Part III — TAXATION›Chapter 28 — SEVERANCE TAX LAW
Torrance Municipal Code Art. 13 Administration
Torrance Municipal Code · 2026-10 edition · updated 2026-10-05 · Torrance
Cite as: Torrance Municipal Code Article 13 · Text as of 2026-10-05
228.13.1 ENFORCEMENT BY DIRECTOR.
The Director shall enforce the provisions of this Chapter and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of this Chapter. The Director may prescribe the extent to which any ruling or regulation shall be applied without retroactive effect.
228.13.2 REPRESENTATIVES OF DIRECTOR.
The Director may designate representatives of his department to conduct hearings or perform any other duties imposed by this Chapter.
228.13.3 RECORDS OF TRANSACTIONS.
Every operator and producer and every person dealing in or transporting oil shall keep such records, receipts, charts, invoices, and other pertinent papers and information with respect to producing or severing oil on such form as the Director may require.
228.13.4 EXAMINATION FOR VERIFICATION.
The Director or his representative may examine the books, papers, records, files, meters, charts, and equipment of any operator or producer to verify the accuracy of any return made, or if no return is made, to ascertain and determine the amount required to be paid under this part.
228.13.5 CONFIDENTIALITY OF RECORDS.
It is unlawful for the Director or any person having an administrative duty under this Chapter to make known in any manner whatever the business affairs, operations, or information obtained by an investigation of records and equipment of any person visited or examined in the discharge of official duty, or the amount or source of income, profits, losses, expenditures, or any particular thereof, set forth or disclosed in any report, or to permit any report or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person. However, the Director may authorize examination of the records maintained by the Director under this Chapter by County or State officers, by tax officers of another State, by the Federal Government, or by any officer of the City.
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