Laws, Regulations and Annotations
Business Taxes Law Guide – Revision 2023
Sales And Use Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 8. Administration
Article 1. Administration
7054. Examination of records. The board or any person authorized in writing by it may examine the books, papers, records, and equipment of any person selling tangible personal property and any person liable for the use tax and may investigate the character of the business of the person in order to verify the accuracy of any return made, or, if no return is made by the person, to ascertain and determine the amount required to be paid.
Post-audit test as admissible evidence.—Board's test period results were properly admitted as evidence where sales during test period were representative of sales during audit period and where taxpayer's business remained similar in both periods. Paine v. State Board of Equalization (1982) 137 Cal.App.3d 438.