California CodesBusiness and Professions Code - BPCDivision 8 — Special Business RegulationsChapter 2 — Boxing, Wrestling, and Martial ArtsArticle 12 — Revenue and Fiscal AffairsSection 18826
Whenever any promoter fails to make a report of any contest or wrestling exhibition within the period prescribed by this chapter, or whenever such report is unsatisfactory to the commission, the executive officer, or his or her duly authorized representative may examine, or cause to be examined, the books and records of the promoter and any other persons or organizations, and subpoena and examine under oath, such persons for the purpose of determining the total amount of the gross receipts for any contest or wrestling exhibition and the amount of tax due pursuant to this chapter, which tax he or she may fix and determine as a result of such examination.
Notes
Allows the executive officer or authorized representative, when a promoter’s required contest or wrestling-exhibition report is late or unsatisfactory, to examine relevant books and records and subpoena and question persons under oath. The examination may determine gross receipts and the chapter tax due, which the officer may fix based on the examination.
Use as reference
Lexinter.net | California Code, Business and Professions Code - BPC § 18826 | https://laws.lexinter.net/codes/california/business-and-professions-code/division-8/chapter-2/article-12/section-18826