Cal. Revenue and Taxation Code - RTC § 43501. Section 43501.
The board shall enforce the provisions of this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of this part.
ARTICLE 1. Administration [43501. - 43507.5.]
Cal. Revenue and Taxation Code - RTC 1.
in effectCal. Revenue and Taxation Code - RTC § 43502. Section 43502.
The board may make such examinations of the books and records of any taxpayer as it may deem necessary in carrying out the provisions of this part.
Cal. Revenue and Taxation Code - RTC § 43503. Section 43503.
The board may employ accountants, auditors, investigators, and other expert and clerical assistance necessary to enforce its powers and perform its duties under this part.
Cal. Revenue and Taxation Code - RTC § 43504. Section 43504.
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 this part for the giving of a notice. Unless otherwise specifically required, any notice provided by this part to be mailed or served may be given either by mailing or by personal service in the manner provided for giving notice of a deficiency determination.
Cal. Revenue and Taxation Code - RTC § 43505. Section 43505.
Any information regarding hazardous wastes which is available to the board shall be made available to the department.
Cal. Revenue and Taxation Code - RTC § 43506. Section 43506.
(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 3 (commencing with Section 43151), or any person who for compensation prepares any such return for any other person, and who knowingly or recklessly does either of the following, shall be guilty of a misdemeanor, and, upon conviction thereof, shall be fined not more than one thousand dollars ($1,000) or imprisoned no more than one year, or both, together with
the costs of prosecution:
(1)
Discloses any information furnished to him or her for, or in connection with, the preparation of the return.
(2)
Uses that information for any purpose other than to prepare, or assist in preparing, the return.
(b)
Subdivision (a) shall not apply to disclosure of information if that disclosure is made pursuant to the person’s consent or pursuant to a subpoena, court order, or other compulsory legal process.
Cal. Revenue and Taxation Code - RTC § 43507. Section 43507.
(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.
Cal. Revenue and Taxation Code - RTC § 43507.1. Section 43507.1.
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 or activities involve few or no statutory exemptions.
(b)
The taxpayer’s business or activities involve a single or a small number of clearly defined taxability or liability issues.
(c)
The taxpayer is taxed pursuant to this part and agrees to participate in the managed audit program.
(d)
The taxpayer has the resources to comply with the managed audit instructions provided by the board.
Cal. Revenue and Taxation Code - RTC § 43507.2. Section 43507.2.
(a)
If the board selects a taxpayer’s account for a managed audit, all of the following apply:
(1)
The board shall identify all of the following:
(A)
The audit period covered by the managed audit.
(B)
The types of transactions or activities covered by the managed
audit.
(C)
The specific procedures that the taxpayer is to follow in determining any liability.
(D)
The records to be reviewed by the taxpayer.
(E)
The manner in which the types of transactions or activities are to be scheduled for review.
(F)
The time period for completion of the managed audit.
(G)
The time period for the payment of the liability and interest.
(H)
Any other criteria that the board may require for completion of the managed audit.
(2)
The taxpayer shall:
(A)
Examine its books and
records to determine if it has any unreported liability for the audit period.
(B)
Make available to the board for verification all computations and books and records examined pursuant to subparagraph (A).
(b)
The information provided by the taxpayer pursuant to paragraph (2) of subdivision (a) is the same information that is required for the completion of any other audit that the board may conduct.
Cal. Revenue and Taxation Code - RTC § 43507.3. Section 43507.3.
Nothing in this article limits the board’s authority to examine the books and records of a taxpayer under Section 43502.
Cal. Revenue and Taxation Code - RTC § 43507.4. Section 43507.4.
Upon completion of the managed audit and verification by the board, interest on any unpaid liability shall be computed at one-half the rate that would otherwise be imposed for liabilities covered by the audit period. Payment of the liabilities and interest shall be made within the time period specified by the board. If the requirements for the managed audit are not satisfied, the board may proceed to examine the records of the taxpayer in a manner to be determined by the board
under law.
Cal. Revenue and Taxation Code - RTC § 43507.5. Section 43507.5.
(a)
The Legislature hereby finds and declares that changes made to the imposition and administration of the disposal fee, facility fee, generator fee, and transportable treatment unit fee set forth in Sections 28, 53, 54, and 64 of Chapter 73 of the Statutes of 2021 were not intended to repeal the authority of the Department of Toxic Substances Control and the California Department of Tax and Fee Administration to continue to administer and collect those fees. Therefore, the California Department of Tax and Fee Administration may continue billing and collecting fees due, making any refunds and effecting any credits, disposing of the money collected, and assessing any interest or penalties that have accrued, and may commence or continue to pursue any action or proceeding regarding the following fees:
(1)
The disposal fee imposed pursuant to Section 25174.1 of the Health and Safety Code, as that section read on December 31, 2022, for hazardous waste disposed of on or before June 30, 2022, that was due and payable on or before September 30, 2022.
(2)
The generator fee imposed pursuant to Section 25205.5 of the Health and Safety Code, as that section read on December 31, 2021, for hazardous waste generated on or before December 31, 2021, that was due and payable on or before February 28, 2022.
(3)
The transportable treatment unit fee imposed pursuant to Section 25205.14 of the Health and Safety Code, as that section read on
December 31, 2022, for each facility or transportable treatment unit authorized on or before June 30, 2022, and that was due and payable on or before December 31, 2022.
(b)
A fee, including any applicable penalty or interest, collected pursuant to this section shall be administered pursuant to this part as it read at the time the fees described in subdivision (a) were originally imposed.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026