Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2022

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 41133.3

41133.3. Authority to examine records. This article does not limit the department’s authority to inspect and audit all records and returns of a service supplier or seller under Section 41130.

History—Added by Stats. 2014, Ch. 105 (AB 2009), operative January 1, 2015. Stats. Stats. 2021, Ch. 432 (SB 824), in effect January 1, 2022, substituted "This" for "Nothing in this" before "article", substituted "does not limit" for "limits" after "article", substituted "department’s" for "board’s" before "authority", and added "or seller" before "under Section".