California Code
PART 3 - USE FUEL TAX
CHAPTER 7 - Administration

ARTICLE 1 - Administration

Section 9251. - 9251. The board shall enforce the provisions of this part...

Section 9252. - 9252. The board may employ accountants, auditors, investigators, assistants, and...

Section 9253. - 9253. Every user and every person dealing in, transporting, or...

Section 9254. - 9254. The board or its authorized representative may examine the...

Section 9255. - 9255. It is unlawful for the board or any person...

Section 9255.1. - 9255.1. (a) Upon request from the officials to whom is...

Section 9255.2. - 9255.2. (a) Except as otherwise provided by law, any person...

Section 9256. - 9256. Before registering any motor vehicle, the Department of Motor...

Section 9257. - 9257. A certificate by the board or an employee of...

Section 9258. - 9258. On or after January 1, 1976, any person who...

Section 9259. - 9259. (a) The board shall determine which taxpayer’s accounts are...

Section 9259.1. - 9259.1. A taxpayer’s account is eligible for the managed audit...

Section 9259.2. - 9259.2. (a) If the board selects a taxpayer’s account for...

Section 9259.3. - 9259.3. Nothing in this article limits the board’s authority to...

Section 9259.4. - 9259.4. Upon completion of the managed audit and verification by...

ARTICLE 2 - The California Taxpayers Bill of Rights

Section 9260. - 9260. The board shall administer this article. Unless the context...

Section 9261. - 9261. (a) The board shall establish the position of the...

Section 9262. - 9262. (a) The board shall develop and implement an education...

Section 9263. - 9263. The board shall conduct an annual hearing before the...

Section 9264. - 9264. The board shall prepare and publish brief but comprehensive...

Section 9265. - 9265. (a) The total amount of revenue collected or assessed...

Section 9266. - 9266. The board shall develop and implement a program that...

Section 9267. - 9267. The board shall, in cooperation with the Taxpayers’ Rights...

Section 9268. - 9268. Procedures of the board, relating to appeals staff review...

Section 9269. - 9269. (a) Every taxpayer is entitled to be reimbursed for...

Section 9270. - 9270. (a) An officer or employee of the board acting...

Section 9271. - 9271. (a) It is the intent of the Legislature that...

Section 9272. - 9272. (a) The California Department of Tax and Fee Administration...

Section 9272.1. - 9272.1. (a) Except in any case where the board finds...

Section 9273. - 9273. Exemptions from levy under Chapter 4 (commencing with Section...

Section 9274. - 9274. (a) A taxpayer may file a claim with the...

Section 9275. - 9275. (a) At least 30 days prior to the filing...

Section 9276. - 9276. For the purposes of this part only, the board...

Section 9277. - 9277. (a) If any officer or employee of the board...

Section 9278. - 9278. (a) Beginning January 1, 2003, the director of the...

Section 9278. - 9278. (a) The director of the department, or their delegates,...