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BTLG Table of Contents > Emergency Telephone Users Surcharge Act > Chapter 7 > Section 41130

Emergency Telephone Users Surcharge Act

Revenue and Taxation Code

Division 2. Other Taxes
Part 20. Emergency Telephone Users Surcharge Act

Chapter 7. Administration.

Article 1. Regulations, Records and Reports

Section 41130

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41130. Examination of records and returns. 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.

History—Stats. 2019, Ch. 54 (SB 96), substituted "department" for "board," and added "or seller" after "service supplier".