SECTIONS 40171-40176 - California Statutes

REVENUE AND TAXATION CODE

SECTION 40171-40176

40171. 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.

40172. Every electric utility engaged in generating, purchasing,
transmitting, distributing, consuming or selling electrical energy in
this state shall keep such records pertaining thereto in such form
as the board may prescribe by rule or regulation.

40173. Every electric utility shall keep and maintain such records
of meter readings and other records as may be necessary for the
accurate determination of the kilowatt-hours of electrical energy
generated, purchased, consumed or sold by it in this state.

40174. The board or its authorized representative may make such
examination of the records, meters and equipment of any person
generating, transmitting, distributing, consuming, purchasing or
selling electrical energy and such other investigations as it may
deem necessary in carrying out the provisions of this part.

40175. In addition to any other reports or returns required under
this part, the board may by rule or otherwise require additional,
supplemental or other reports from electric utilities, consumers, and
any other person generating, purchasing, transmitting, distributing
or consuming electrical energy, including verification of the
information to be given on and the times for filing of such reports.
For the purpose of carrying out its duties under Article 2
(commencing with Section 40031) of Chapter 2 of this part, the board
may require such reports of estimates of future availability,
generation, sales and consumption of electrical energy from such
electric utilities and other persons as it may deem necessary. The
board shall have full access to records of the Public Utilities
Commission, and any political subdivision or public agency of this
state that regulates, operates or owns an electric utility, which
pertain to the generation, transmission, distribution, sale, purchase
or consumption of electrical energy in this state.

40176. (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 40051), 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.