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HomeBusiness and Professions CodeDiv. 8Ch. 2Art. 13§ 18834 Closed-Circuit Tv Tax Audit

§ 18834 Closed-Circuit Tv Tax Audit

Business and Professions Code·California
AI Summary·Official Text·Key Terms·Related Statutes·References
AI SummaryVerified

§ 18834 Closed-Circuit Tv Tax Audit

Key Takeaways

  • •If you don't report money made from showing a fight or wrestling match on TV, the government can check your records.
  • •They can also make you answer questions under oath to find out how much money you really made.
  • •If they find out you didn't report correctly, they can decide how much tax you owe.

Example

A bar shows a big boxing match on TV and sells lots of tickets but doesn't tell the government how much money they made.

The government can look at the bar's records and ask the owner questions to figure out how much money was really made. Then they can make the bar pay the right amount of tax.

AI-generated — May contain errors. Not legal advice. Always verify source.

Official Source
View on CA.gov

§ 18834 Closed-Circuit Tv Tax Audit

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. (Added by Stats. 1985, Ch. 1092, Sec. 2.)

Last verified: January 22, 2026

Key Terms

closed-circuit television showingcontest or wrestling exhibitiongross receiptstax due

Related Statutes

  • § 18826 Promoter Tax Compliance Audit
  • § 18824 Contest Revenue Reporting Requirements
  • § 18825 Box Office Tax Inspection
  • § 18833 Ticket Sales Oversight
  • § 16106 Cannabis Retailer Tax Exclusion

References

  • Official text at leginfo.legislature.ca.gov
  • California Legislature. Business and Professions Code. Section 18834.
View Official Source