SECTIONS 8251-8257 - California Statutes

REVENUE AND TAXATION CODE

SECTION 8251-8257

8251. The board shall enforce the provisions of this part, except
in so far as duties and powers are vested in the Controller, 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.

8252. The board may employ attorneys, accountants, auditors,
investigators, and other expert and clerical assistance necessary to
enforce its powers and perform its duties under this part.

8253. The board may make any examinations of the books and records
of highway vehicle operators/fuelers, industrial users, pipeline
operators, suppliers, train operators, or vessel operators, and any
other investigations as it may deem necessary in carrying out the
provisions of this part.

8254. As this State is the source of petroleum products for other
States, if such examination or investigation necessitates
collaboration or conference with motor vehicle fuel tax officials of
other States, at places inside or outside this State, such
collaboration or conference is declared to be a necessary function in
the administration of this part.

8255. (a) Upon request from the officials to whom is entrusted the
enforcement of the motor fuel tax law of another government the board
or the Controller may furnish to such officials such information in
the possession of the board or the Controller which is deemed
essential to the enforcement of the motor fuel tax laws.
Any information so furnished shall not be used for any purpose
other than that for which it was furnished.
(b) The board may furnish to any state or federal agency
investigating violations of or enforcing any state or federal law
related to motor fuels any motor fuel information in the possession
of the board that is deemed necessary for the enforcement of those
laws.

8256. 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.

8257. (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 5
(commencing with Section 7651), 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.