Cal. Code Regs. Tit. 18, § 3020 - Records
(a) General. A
taxpayer 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), taxpayers shall
comply with the following requirements.
(1)
Hazardous Substance Tax. A taxpayer shall keep complete records, including but
not limited to:
(A) Uniform Hazardous Waste
Manifests.
(B) Transporter billings
or invoices.
(C) Weight
tickets.
(D) Waste profile analysis
reports.
(2)
Environmental Fee. A taxpayer shall keep complete records, including but not
limited to:
(A) Payroll reports and all other
documents listing employees, wages, and hours worked.
(B) Employment agreements or
contracts.
(3)
Occupational Lead Poisoning Prevention Fee. A taxpayer shall keep complete
records, including but not limited to:
(A) Fee
waiver requests and California Department of Public Health responses.
(B) Payroll reports and all other documents
listing employee names, wages paid, and hours
worked.
Notes
2. Change without regulatory effect amending subsection (b)(3)(A) filed 10-10-2011 pursuant to section 100, title 1, California Code of Regulations (Register 2011, No. 41).
Note: Authority cited: Section 43501, Revenue and Taxation Code. Reference: Section 43502, Revenue and Taxation Code.
2. Change without regulatory effect amending subsection (b)(3)(A) filed 10-10-2011 pursuant to section 100, title 1, California Code of Regulations (Register 2011, No. 41).
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