1. (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.

2. (b) Specific Applications. In addition to the record keeping requirements set forth in subdivision (a), taxpayers shall comply with the following requirements.

   1. (1) Hazardous Substance Tax. A taxpayer shall keep complete records, including but not limited to:

      1. (A) Uniform Hazardous Waste Manifests.
      2. (B) Transporter billings or invoices.
      3. (C) Weight tickets.
      4. (D) Waste profile analysis reports.

   2. (2) Environmental Fee. A taxpayer shall keep complete records, including but not limited to:

      1. (A) Payroll reports and all other documents listing employees, wages, and hours worked.
      2. (B) Employment agreements or contracts.

   3. (3) Occupational Lead Poisoning Prevention Fee. A taxpayer shall keep complete records, including but not limited to:

      1. (A) Fee waiver requests and California Department of Public Health responses.
      2. (B) Payroll reports and all other documents listing employee names, wages paid, and hours worked.

Note: Authority cited: Section 43501, Revenue and Taxation Code. Reference: Section 43502, Revenue and Taxation Code.

History

1. New section filed 4-28-2003; operative 5-28-2003 (Register 2003, No. 18).

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).