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BTLG Table of Contents > Sales and Use Tax Law > Chapter 2 > Section 6183

Sales And Use Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 2. The Sales Tax

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

Section 6183

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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.

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