California CodesBusiness and Professions Code - BPCDivision 8 — Special Business RegulationsChapter 2 — Boxing, Wrestling, and Martial ArtsArticle 13 — Closed Circuit Telecast RevenueSection 18834

Whenever any person fails to make a report of a closed-circuit television showing of any contest or wrestling exhibition within the period prescribed by Section 18832, or whenever the report is unsatisfactory to the commission, the executive officer or his or her representative may examine or cause to be examined, the books and records of the permit holder or any other person, and subpoena and examine under oath those persons for the purposes of determining the total amount of the gross receipts of a closed-circuit television showing of any contest or wrestling exhibition and the amount of tax due pursuant to this chapter, which tax he or she may fix or determine as the result of the examination.