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Business Taxes Law Guide – Revision 2021
 

Sales And Use Tax Law

CHAPTER 2. THE SALES TAX

Article 5. Inclusion of Medi-Cal Managed Care Plans in Sales Tax*

Section 6183


6183. Examination of records. The board, or any person authorized in writing by the board, may examine the books, papers, records, and equipment of any seller, and may investigate the character of the business of the seller, pursuant to Section 7054.


* Article 5 was added by Stats. 2013, Ch. 33 (SB 78), in effect June 27, 2013.