California Compliance Policy and Procedures Manual - Chapter 9, Miscellaneous
California Compliance Policy and Procedures Manual - Chapter 9, Miscellaneous

How to Read California Compliance Policy and Procedures Manual - Chapter 9, Miscellaneous Kindle

Revenue and Taxation Code (RTC) section 7056(b) allows authorized officers, employees, and designated persons of jurisdictions imposing taxes under the Uniform Local Sales and Use Tax Law (RTC section 7200, et seq.) and jurisdictions imposing taxes under the Transactions and Use Tax Law (RTC section 7251, et seq.) (commonly known as “district taxes”) to view the confidential records of the Board of Equalization (BOE) pertaining to the ascertainment of those sales or transactions and use taxes to be collected for the jurisdictions they represent. For an authorized officer, employee, or designated person to gain such access to BOE’s confidential records, the legislative body of the jurisdiction must adopt a resolution designating the representative as a person authorized to view such confidential records on the jurisdiction’s behalf. Unless the person so designated is an authorized officer or employee of the jurisdiction, the resolution must certify that the designated person has an existing contract with the jurisdiction to examine records of BOE pertaining to the ascertainment of the sales or transactions and use taxes to be collected by the BOE on the jurisdiction’s behalf. The resolution must also certify that the contract between the jurisdiction and the person designated by the resolution has met all of the following conditions:

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  • Released: August 1, 2020
  • Author: Business Tax and Fee Division California Department of Tax and Fee Administration
  • Rating: 5
  • Publisher: Ebook Store Group
  • Total Page: 209 pages
  • File Size: 3133 KB
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