Revenue and Taxation Code section 41130

Upon proper notification to the service supplier or seller, the department or its authorized representative shall have the right to inspect and audit all records and returns of the service supplier or seller at all reasonable times.

Source: Section 41130, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=41130. (updated Jul. 1, 2019; accessed Nov. 24, 2025).

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Up to date

Verified:
Nov. 24, 2025

§ 41130's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_41130

Original Source: Section 41130, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=41130. (last accessed May 12, 2025).