Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
455.0000 RECORDS—Regulation 1698
455.0785 Right to Subpoena Audit Records. A taxpayer has refused to make its books and records available for audit unless the auditor allowed the taxpayer to videotape all audit work discussions. As a policy matter, Board auditors do not request subpoena for books and records unless there has been a refusal on the part of the taxpayer to cooperate with the audit staff. In this case, the taxpayer appears to be placing conditions or limitations on the right of the Board and its audit staff to perform its statutorily mandated function. There is no provision of law which would allow a taxpayer to videotape any audit discussion or which would allow a taxpayer to condition cooperation in an audit on the ability to videotape the discussion. As long as the taxpayer continues to insist on the right to videotaping as a precondition to the availability of its books and records, the taxpayer has in effect refused to cooperate with the audit staff and has not made its records available as required by law.
Government Code section 15613 does not require, as a precondition to the issuance of a subpoena, that the taxpayer refuses to provide its books and records to the Board. As such, the Executive Director could issue a subpoena requesting the books and records of any taxpayer whether or not the taxpayer has placed conditions on the availability of the books and records. 9/29/92.