Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2017
Property Tax Annotations
580.0000 MANDATORY AUDITS
580.0020 Out-of-State Travel. Revenue and Taxation Code section 470 and Corporations Code section 1506 provide the assessor with sufficient statutory authority to require that foreign and out-of-state domestic taxpayers bring their records to California for audit purposes. A review of the audit work papers from prior out-of-state audits will reveal accounts suitable for processing in this manner. Accounts involving extension records may not be suited to this treatment. A proper screening and identification process should reduce travel expenses related to the audit program. LTA 8/10/1978 (No. 78/140).