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Business Taxes Law Guide—Revision 2024
Use Fuel Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 3. Use Fuel Tax
Chapter 7. Administration.
Article 2. The California Taxpayers' Bill of Rights1
Section 9270
9270. Investigations for nontax administration purposes. (a) An officer or employee of the board acting in connection with any law administered by the board shall not knowingly authorize, require, or conduct any investigation of, or surveillance over, any person for nontax administration related purposes.
(b) Any person violating subdivision (a) shall be subject to disciplinary action in accordance with the State Civil Service Act, including dismissal from office or discharge from employment.
(c) This section shall not apply with respect to any otherwise lawful investigation concerning organized crime activities.
(d) This section is not intended to prohibit, restrict, or prevent the exchange of information if the person is being investigated for multiple violations that include use fuel tax violations.
(e) For the purposes of this section:
(1) "Investigation" means any oral or written inquiry directed to any person, organization, or governmental agency.
(2) "Surveillance" means the monitoring of persons, places, or events by means of electronic interception, overt or covert observations, or photography, and the use of informants.
History— Stats. 2006, Ch. 538 (SB 1852), in effect January 1, 2007, substituted "any" for "and" after "or surveillance over," in subdivision (a); and substituted "This" for "The provisions of this" before "section is not intended", substituted "is" for "are" after "This section", substituted "if" for "where" after "exchange of information", and substituted "that" for "which" after "multiple violations" in subdivision (d).
1 Article 2 was added by Stats. 1992, Ch. 438, in effect January 1, 1993.