Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   

P

425.0000 PRESCRIPTION MEDICINES—Regulation 1591

Annotation 425.0007

(a) GENERALLY

425.0007 Board Staff and Review of Prescription Records. The Business and Professions Code section 4331 provides in part "all prescriptions filled shall be kept on file and open for inspection by duly constituted authorities for a period of at least three years . . . " (underscoring added). Since Government Code section 15618 authorizes the Board through its staff to examine records of persons having knowledge of the affairs of those required to report to it, the Board may review prescription records for the purpose of determining compliance with the Sales and Use Tax Laws. 9/23/85.