60601-60610

REVENUE AND TAXATION CODE
SECTION 60601-60610




60601.  The board shall enforce 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.



60602.  The board may employ attorneys, accountants, auditors,
investigators, and other expert and clerical assistance necessary for
the efficient administration of this part.



60603.  (a) Officers or employees of the state, upon presenting
appropriate credentials and a written notice to the owner, operator,
or agent in charge, are authorized to enter any place and to conduct
inspections in accordance with paragraphs (1) to (6), inclusive.
   (1) Inspections shall be performed in a reasonable manner and at
times that are reasonable under the circumstances, taking into
consideration the normal business hours of the place to be entered.
   (2) Inspections may be at any place at which taxable diesel fuel
is or may be produced or stored or at any inspection site where
evidence of activities involving evasion may be discovered. These
places may include, but are not limited to, any terminal, any diesel
fuel storage facility that is not a terminal, any retail diesel fuel
facility, or any designated inspection site.
   (3) A designated inspection site is any state highway inspection
station, weigh station, agricultural inspection station, mobile
station, or other location designated by the state or the Internal
Revenue Service to be used as a diesel fuel inspection site. A
designated inspection site shall be identified as a diesel fuel
inspection site.
   (4) Officers or employees may physically inspect, examine, or
otherwise search any tank, reservoir, or other container that can or
may be used for the production, storage, or transportation of diesel
fuel, diesel fuel dyes, or diesel fuel markers. Inspection may also
be made of any equipment used for, or in connection with, production,
storage, or transportation of diesel fuel, diesel fuel dyes, or
diesel fuel markers. This includes any equipment used for the dyeing
or marking of diesel fuel. This includes the books and records kept
to determine tax liability.
   (5) Officers or employees may detain any vehicle, train, or vessel
for the purpose of inspecting its fuel tanks and storage tanks.
Detainment will be either on the premises under inspection or at a
designated inspection site. Detainment may continue for a reasonable
period of time as is necessary to determine the amount and
composition of the diesel fuel.
   (6) Officers or employees may take and remove samples of diesel
fuel in reasonable quantities as necessary to determine its
composition.
   (b) Any person that refuses to allow an inspection may be fined
one thousand dollars ($1,000) for each refusal. This penalty is in
addition to any other penalty or tax that may be imposed upon that
person or any other person liable for tax or penalty.



60604.  Every interstate user, supplier, exempt bus operator,
government entity, ultimate vendor, qualified highway vehicle
operator, highway vehicle operator/fueler, train operator, pipeline
operator, vessel operator, and every person dealing in, removing,
transporting, or storing diesel fuel in this state shall keep those
records, receipts, invoices, and other pertinent papers with respect
thereto in that form as the board may require. Failure to maintain
records will constitute a misdemeanor punishable as provided in
Section 60706.


60605.  (a) Each terminal operator shall keep the following
information with respect to each rack removal of diesel fuel at each
terminal it operates:
   (1) The bill of lading or other shipping document.
   (2) The record of whether the diesel fuel was dyed in accordance
with the United States Environmental Protection Agency or Internal
Revenue Service requirements.
   (3) The volume and date of the removal.
   (4) The identity of the position holder or position holder's
customer.
   (5) The identity of the person, such as a common carrier, that
physically received the fuel.
   (6) Any other information required by the Internal Revenue Service
pursuant to Section 48.4101-1 of Title 26 of the Code of Federal
Regulations.
   (b) The terminal operator shall maintain the information described
in this section at the terminal from which the removal occurred for
at least three months after the removal to which it relates.
Thereafter, the terminal operator shall retain the information at a
location controlled by the terminal operator for at least four more
years.



60606.  The board or its authorized representative may examine the
books, records, and equipment of any interstate user, supplier,
exempt bus operator, government entity, ultimate vendor, qualified
highway vehicle operator, highway vehicle operator/fueler, train
operator, pipeline operator, vessel operator, or person dealing in,
removing, transporting, or storing diesel fuel and may investigate
the character of the disposition that the interstate user, supplier,
exempt bus operator, government entity, ultimate vendor, qualified
highway vehicle operator, highway vehicle operator/fueler, train
operator, pipeline operator, vessel operator, or person makes of the
diesel fuel in order to ascertain whether all taxes due under this
part are being properly reported and paid.



60607.  As this state is the source of petroleum products for other
states, if the examination or investigation necessitates
collaboration or conference with motor vehicle fuel tax officials of
other states, at places inside or outside this state, the
collaboration or conference is declared to be a necessary function in
the administration of this part.



60608.  (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 the 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.



60609.  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 person 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 60608.
Information respecting the tax due from a person may be furnished,
however, to any person owning or having an interest in a qualified
motor vehicle or property 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.



60609.5.  (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 6
(commencing with Section 60201), 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.


60610.  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.