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Business Taxes Law Guide – Revision 2021
Sales And Use Tax Law
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.