SECTIONS 9251-9258 - California Statutes

REVENUE AND TAXATION CODE

SECTION 9251-9258

9251. 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.

9252. The board may employ accountants, auditors, investigators,
assistants, and clerks necessary for the efficient administration of
this part.

9253. Every user and every person dealing in, transporting, or
storing fuel in this State shall keep such records, receipts,
invoices, and other pertinent papers with respect thereto in such
form as the board may require.

9254. The board or its authorized representative may examine the
books, papers, records, and equipment of any user or person dealing
in, transporting, or storing fuel and may investigate the character
of the disposition which the user or person makes of the fuel in
order to ascertain whether all excise taxes due under this part are
being properly reported and paid.

9255. 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 user 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 return, or to permit any return or copy
thereof or any book containing any abstract or particulars thereof
to be seen or examined by any person except to another government,
state agency or federal agency as specified in Section 9255.1.
Information respecting the tax due from a user may be furnished,
however, to any person owning or having an interest in a motor
vehicle subject to the lien of the tax. The Governor may, by general
or special order, authorize examination by other state officers, by
tax officers of another state, by the federal government, if a
reciprocal arrangement exists, or by any other person of the records
maintained by the board under this part. The information so obtained
pursuant to the order of the Governor shall not be made public except
to the extent and in the manner that the order may authorize that it
be made public. 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.
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 that fine and
imprisonment, in the discretion of the court.

9255.1. (a) Upon request from the officials to whom is entrusted
the enforcement of the motor fuel tax laws of another government, the
board may furnish to those officials any information in the
possession of the board that 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.
(c) The board may furnish any interstate user information obtained
by the board under this part to any state or federal agency for use
by that agency in the enforcement of interstate user registration or
licensing laws, or interstate vehicle registration or licensing laws.

9255.2. (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 8751), 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.

9256. Before registering any motor vehicle, the Department of Motor
Vehicles shall ascertain from the applicant for registration whether
or not the motor vehicle sought to be registered is propelled by a
fuel the use of which is subject to the excise tax imposed under this
part. If the motor vehicle is propelled by the use of such a fuel,
the department shall notify the board.

9257. 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.

9258. On or after January 1, 1976, any person who equips a vehicle
with a system using liquefied petroleum gas, compressed natural gas
or liquid natural gas to propel the vehicle, or who transfers any
vehicle so equipped shall notify the board within 10 days after so
equipping or transferring the vehicle.