Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 2.: DIVISION 2. OTHER TAXES/Part 20.: PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT/Ch. 7.: CHAPTER 7. Administration/Art. 1.: ARTICLE 1. Regulations, Records and Reports/§ 41130.
California Statutes

§ 41130. — 41130. (Amended by Stats. 2019, Ch. 54, Sec. 36.)

California § 41130.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 20.PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT
Ch. 7.CHAPTER 7. Administration
Art. 1.ARTICLE 1. Regulations, Records and Reports

This text of California § 41130. (41130. (Amended by Stats. 2019, Ch. 54, Sec. 36.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Cal. Revenue and Taxation Code - RTC Code § 41130. (2026).

Text

Upon proper notification to the service supplier or seller, the department or its authorized representative shall have the right to inspect and audit all records and returns of the service supplier or seller at all reasonable times.

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Legislative History

Amended by Stats. 2019, Ch. 54, Sec. 36. (SB 96) Effective July 1, 2019.
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California § 41130., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/41130..