Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2023

Sales And Use Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 8. Administration

Article 2.5. Managed Audit Program*

Section 7076.3

7076.3. Authority to examine records. Nothing in this article limits the board's authority to examine the books, papers, records, and equipment of a taxpayer under Section 7054.

* Article 2.5 was added by Stats. 2003, Ch. 87 (AB 1043), in effect January 1, 2004.