SECTIONS 43501-43506 - California Statutes

REVENUE AND TAXATION CODE

SECTION 43501-43506

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.

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.

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.

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.

43505. Any information regarding hazardous wastes which is
available to the board shall be made available to the department.

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.