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§ 3501. Records.

18 CA ADC § 3501Barclays Official California Code of Regulations

Barclays California Code of Regulations
Title 18. Public Revenues
Division 2. California Department of Tax and Fee Administration-- Business Taxes (State Board of Equalization-- Business Taxes, See Ch. 6 and 9.9)
Chapter 8.5. Fee Collection Procedures Law
18 CCR § 3501
§ 3501. Records.
Currentness
(a) General. A feepayer shall maintain and make available for examination on request by the board or its authorized representatives, records in the manner set forth at California Code of Regulations, Title 18, Section 4901.
(b) Specific Applications. In addition to the record keeping requirements set forth in subdivision (a), feepayers subject to the Ballast Water Management Fee shall keep records documenting ballast water loading and discharge, ship schedules, ports of call and routes taken.

Credits

Note: Authority cited: Section 55301, Revenue and Taxation Code. Reference: Section 55302, Revenue and Taxation Code.
History
1. New chapter 8.5 (sections 3501-3502) and section filed 4-28-2003; operative 5-28-2003 (Register 2003, No. 18).
This database is current through 4/26/24 Register 2024, No. 17.
Cal. Admin. Code tit. 18, § 3501, 18 CA ADC § 3501
End of Document