Cal. Code Regs. tit. 4 § 4308

Current through Register 2024 Notice Reg. No. 49, December 6, 2024

Section 4308 - Records

Each person required to file a remittance form pursuant to Section 13431, Business and Professions Code, shall maintain in California or, with the Department's permission at another location, an accurate record of all transactions subject to motor oil fee assessment. Such records shall be subject to audit by the Department. The Department may require records kept outside of California to be copied and sent to California for audit. Alternatively, if the motor oil dealer elects to have all audits conducted out-of-state, the costs for the out-of-state audits will be reimbursed to the Department by the motor oil dealer under audit.

Any records which are required to be maintained pursuant to this Chapter or the Business and Professions Code must be kept in accordance with the following provisions:

(a) Motor oil dealers must maintain records for a minimum of four years.

(b) All records maintained pursuant to this Chapter must include the books of account that are ordinarily maintained by the average prudent businessperson.

(c) Records shall include sales invoices, purchase invoices, paid receipts, bills of lading, vouchers, shipping documents or other documents of original entry. An Automatic Data Processing (ADP) system must have built into its program a method of producing visible and legible records that will provide the necessary information to determine compliance with the requirements of this Chapter.

Cal. Code Regs. Tit. 4, § 4308

1. Amendment filed 7-22-82; effective thirtieth day thereafter (Register 82, No. 30).
2. Amendment filed 11-27-2012; operative 12-27-2012 (Register 2012, No. 48).
3. Amendment of first paragraph and subsection (c) and repealer of subsection (d) filed 12-28-2017; operative 1-1-2018 pursuant to Government Code section 11343.4(b)(3) (Register 2017, No. 52).

Note: Authority cited: Sections 12027 and 13433, Business and Professions Code. Reference: Sections 13431 and 13433, Business and Professions Code.

1. Amendment filed 7-22-82; effective thirtieth day thereafter (Register 82, No. 30).
2. Amendment filed 11-27-2012; operative 12-27-2012 (Register 2012, No. 48).
3. Amendment of first paragraph and subsection (c) and repealer of subsection (d) filed 12-28-2017; operative 1/1/2018 pursuant to Government Code section 11343.4(b)(3) (Register 2017, No. 52).