2005 California Revenue and Taxation Code Sections 38701-38708 CHAPTER 8. ADMINISTRATION

38701.  The board shall enforce the provisions of this part and may
prescribe, adopt, and enforce rules and regulations relating to the
application, administration and enforcement of this part.  The board
may prescribe the extent to which any ruling or regulation shall be
applied without retroactive effect.
38702.  The board may employ accountants, auditors, appraisers,
investigators, assistants, and clerks necessary for the efficient
administration of this part and may designate representatives to
conduct hearings, prescribe regulations, or perform any other duties
imposed by this part or other laws of this state upon the board.
38703.  Every timber owner shall keep such records, receipts,
invoices, and other pertinent papers in such form as the board may
require by rules or regulations.
38704.  The board or any person authorized in writing by it may
examine the books, papers, records, and timber of any timber owner or
timber operator as defined in Section 4526.5 of the Public Resources
Code and may investigate the character of the business of the person
in order to verify the accuracy of any return made, or, if no return
is made by the person, to ascertain and determine the amount
required to be paid.
38705.  Except as provided in Sections 38402 and 38706, it is
unlawful for the board or any person having an administrative duty
under this part to make known in any manner whatever the business
affairs, operations, or any other information pertaining to any
timber owner or any other person required to report to the board or
pay a tax pursuant to this part, or the amount or source of income,
profits, losses, expenditures, or any particular thereof, set forth
or disclosed in any return, or to permit any return or copy thereof
or any book containing any abstract or particulars thereof to be seen
or examined by any person.  However, the Governor may, by general or
special order, authorize examination by other state officers, by tax
officers of another state, by the federal government, if a
reciprocal arrangement exists, or by any other person of the records
maintained by the board under this part.  The information so obtained
pursuant to the order of the Governor shall not be made public
except to the extent and in the manner that the order may authorize
that it be made public.
38706.  Upon written request of the assessor of any county
containing timber, the board shall permit the assessor, or any duly
authorized deputy or employee of such assessor, to examine any
records pertaining to the county of such assessor which are
maintained by the board under this part.  It is unlawful for the
assessor or any other person examining records pursuant to this
section to make known in any manner whatever the business affairs,
operations or any other information pertaining to any timber owner or
any other person required to report to the board or pay a tax
pursuant to this part, or the amount or source of income, profits,
loans, expenditures, or any particular thereof, set forth or
disclosed in any return, except that any appraisal data, including
"market data" as defined in Section 408, may be disclosed to any
other assessor.  Any assessor who unlawfully discloses information of
any timber owner or any other person required to report to the board
or pay a tax pursuant to this part shall forfeit one thousand
dollars ($1,000) to the county, to be recovered on his official bond
in an action brought in the name of the people by the Attorney
General, when directed to do so by the board.
38707.  (a) Except as otherwise provided by law, any person who is
engaged in the business of preparing, or providing services in
connection with the preparation of, returns under Chapter 5 of this
part, or any person who for compensation prepares any such return for
any other person, and who knowingly or recklessly does either of the
following, shall be guilty of a misdemeanor, and, upon conviction
thereof, shall be fined not more than one thousand dollars ($1,000)
or imprisoned no more than one year, or both, together with the costs
of prosecution:
   (1) Discloses any information furnished to him or her for, or in
connection with, the preparation of the return.
   (2) Uses that information for any purpose other than to prepare,
or assist in preparing, the return.
   (b) Subdivision (a) shall not apply to disclosure of information
if that disclosure is made pursuant to the person's consent or
pursuant to a subpoena, court order, or other compulsory legal
process.
38708.  (a) Every taxpayer is entitled to be reimbursed for any
reasonable fees and expenses related to a hearing before the board if
all of the following conditions are met:
   (1) The taxpayer files a claim for the fee and expenses with the
board within one year of the date the decision of the board becomes
final.
   (2) The board, in its sole discretion, finds that the action taken
by the board staff was unreasonable.
   (3) The board decides that the taxpayer be awarded a specific
amount of fees and expenses related to the hearing, in an amount
determined by the board in its sole discretion.
   (b) To determine whether the board staff has been unreasonable,
the board shall consider whether the board staff has established that
its position was substantially justified.
   (c) The amount of reimbursed fees and expenses shall be limited to
the following:
   (1) Fees and expenses incurred after the date of the notice of
determination, jeopardy determination, or denial of a claim for
refund.
   (2) If the board finds that the staff was unreasonable with
respect to certain issues but reasonable with respect to other
issues, the amount of reimbursed fees and expenses shall be limited
to those which relate to the issues where the staff was unreasonable.
   (d) Any proposed award by the board pursuant to this section shall
be available as a public record for at least 10 days prior to the
effective date of the award.
   (e) This section shall be operative for claims filed on or after
January 1, 2001.