Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2022

Emergency Telephone Users Surcharge Annotations

Access to Records

There is no contradiction between Revenue and Taxation Code Section 41130, providing for Board access to telephone records, and a CPUC tariff rule which authorizes a phone company to release customer "calling records" only under specific circumstances, including in response to a subpoena duces tecum which is in compliance with Code of Civil Procedure Section 1985.3. While the Board may subpoena records pursuant to CCP 1985.3, as a state agency, the Board is not a "subpoenaing party" as defined and is therefore exempt from the customer notification requirements of Section 1985.3. 12/22/86. (Am 2003-1).