§ 306. Contents of Reports.

(a) Periodic reports shall be submitted under oath and shall set forth in detail all of the information required by the applicable forms set forth in these regulations. Incomplete or incorrect reports will not be accepted as meeting the requirements of the law.

(b) A copy of an account filed by a trustee in a court having jurisdiction of the trust shall not be accepted in lieu of a report on official forms unless such court accounting is identical in form and content with the official forms and is compatible without alteration with electronic data processing equipment in the same manner as reports on official forms.

(c) When requested by the Attorney General any periodic report shall be supplemented to include such additional information as the Attorney General deems necessary to enable the Attorney General to ascertain whether the corporation, trust or other relationship is being properly administered.

HISTORY

1. New section filed 4-19-56 as an emergency; effective upon filing (Register 56, No. 7).

2. Repealer and new section filed 8-28-59 as an emergency; effective upon filing (Register 59, No. 14).

3. Amendment filed 5-30-74; effective thirtieth day thereafter (Register 74, No. 22).

4. Amendment of subsections (a) and (c) and new Note filed 6-13-2005; operative 6-13-2005 pursuant to Government Code section 11343.4 (Register 2005, No. 24).

Note

Note: Authority cited: Sections 12586 and 12587, Government Code. Reference: Sections 12581, 12586 and 12587, Government Code.