SECTIONS 30451-30456 - California Statutes

REVENUE AND TAXATION CODE

SECTION 30451-30456

30451. 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. The board may prescribe
the extent to which any ruling or regulation shall be applied without
retroactive effect.

30452. The board may employ accountants, auditors, investigators,
assistants, and clerks necessary for the efficient administration of
this part and may designate representatives to conduct hearings, or
perform any other duties imposed by this part or other laws of this
State upon the board.

30453. Every distributor and every person dealing in, transporting,
or storing cigarettes or tobacco products in this state shall keep
such records, receipts, invoices, and other pertinent papers with
respect thereto in such form as the board may require.

30454. The board or its authorized representative may make such
examinations of the books, papers, records, and equipment of any
person dealing in, transporting, or storing cigarettes or tobacco
products and such other investigations as it may deem necessary in
carrying out the provisions of this part.
In addition to any other reports required under this part, the
board may, by rule or otherwise, require additional, other, or
supplemental reports from licensed distributors, dealers,
transporters, common and private carriers, warehousemen, bailees, and
other persons, including reports of shipments of cigarettes or
tobacco products from a point outside this state to a point within
this state, and prescribe the form, including verification, of the
information to be given on, and the times for filing of, such
additional, other, or supplemental reports.

30455. 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
of income, profits, losses, expenditures, or any particular thereof,
set forth or disclosed in any report, or to permit any report or copy
thereof or any book containing any abstract or particulars thereof
to be seen or examined by any person. However, the Governor may, by
general or special order, authorize examination of the records
maintained by the board under this part by other state officers, by
tax officers of another state, by the federal government, if a
reciprocal arrangement exists, or by any other person.
Successors, receivers, trustees, executors, administrators,
assignees, and guarantors, if directly interested, may be given
information as to the items included in the measure and amounts of
any unpaid tax or amounts of tax required to be collected, interest,
and penalties.
Nothing in this section shall prevent the board from exchanging
with officials of other states information concerning interstate
shipments of cigarettes or tobacco products.
Any violation of this section is a misdemeanor and is punishable
by a fine not exceeding one thousand dollars ($1,000), by
imprisonment not exceeding one year, or by both, in the discretion of
the court.

30455.5. (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 4
(commencing with Section 30181) of this part, 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, or
(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.

30456. 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.