Section 60636.
60636. (a) It is the intent of the Legislature that the State Board of Equalization, its staff, and the Attorney General pursue settlements as authorized under this section with respect to civil tax matters in dispute that are the subject of protests, appeals, or refund claims, consistent with a reasonable evaluation of the costs and risks […]
Section 60637.
60637. (a) Beginning on January 1, 2007, the director of the department, or their delegates, may compromise any final tax liability. (b) For purposes of this section, “a final tax liability” means any final tax liability arising under Part 31 (commencing with Section 60001), or related interest, additions to tax, penalties, or other amounts assessed under this […]
Section 60626.
60626. (a) The total amount of revenue collected or assessed pursuant to this part shall not be used for any of the following: (1) To evaluate individual officers or employees. (2) To impose or suggest production quotas or goals, other than quotas or goals with respect to accounts receivable. (b) The board shall certify in its annual report submitted […]
Section 60607.
60607. As this state is the source of petroleum products for other states, if the examination or investigation necessitates collaboration or conference with motor vehicle fuel tax officials of other states, at places inside or outside this state, the collaboration or conference is declared to be a necessary function in the administration of this part. […]
Section 60608.
60608. (a) Upon request from the officials to whom is entrusted the enforcement of the motor fuel tax laws of another government, the board may furnish to those officials the information in the possession of the board that is deemed essential to the enforcement of the motor fuel tax laws. Any information so furnished shall not […]
Section 60609.
60609. It is unlawful for the board or any person having an administrative duty under this part 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 […]
Section 60609.5.
60609.5. (a) Except as otherwise provided by law, any person who is engaged in the business of preparing, or providing services in connection with the preparation of, returns under Chapter 6 (commencing with Section 60201), or any person who for compensation prepares any such return for any other person, and who knowingly or recklessly does either […]
Section 60610.
60610. A certificate by the board or an employee of the board stating that a notice required by this part was given by mailing or personal service shall be prima facie evidence in any administrative or judicial proceeding of the fact and regularity of the mailing or personal service in accordance with any requirement of […]
Section 60611.
60611. (a) The board shall determine which taxpayer’s accounts are eligible for the managed audit program in a manner that is consistent with the efficient use of its auditing resources and the maximum effectiveness of the program. (b) A taxpayer is not required to participate in the managed audit program. (Added by Stats. 2014, Ch. 105, Sec. […]
Section 60611.1.
60611.1. A taxpayer’s account is eligible for the managed audit program only if the taxpayer meets all of the following criteria: (a) The taxpayer’s business involves few or no statutory exemptions. (b) The taxpayer’s business involves a single or a small number of clearly defined taxability issues. (c) The taxpayer is taxed pursuant to this part and agrees […]