Section 1161 - Substantiation of DeductionsIf charges are deducted from property, a holder shall include or attach as part of the report filed pursuant to Code of Civil Procedure Section 1530:
(a) The citation of the statute or a copy of the form of contract authorizing such charges.(b) The value or amount of each item of property, before any charges are deducted therefrom.(c) The amount of charges deducted from each item and the date or dates on which such charges were deducted.(d) Such other information or documentation as the State Controller may require after review of the report to substantiate the deduction of charges.Cal. Code Regs. Tit. 2, § 1161