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Business Taxes Law Guide—Revision 2024
Diesel Fuel Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 31. Diesel Fuel Tax Law
Chapter 9. Administration.
Article 1. Administration
Section 60606
60606. Examination of books and records by board. The board or its authorized representative may examine the books, records, and equipment of any interstate user, supplier, exempt bus operator, government entity, ultimate vendor, qualified highway vehicle operator, highway vehicle operator/fueler, train operator, pipeline operator, vessel operator, or person dealing in, removing, transporting, or storing diesel fuel and may investigate the character of the disposition that the interstate user, supplier, exempt bus operator, government entity, ultimate vendor, qualified highway vehicle operator, highway vehicle operator/fueler, train operator, pipeline operator, vessel operator, or person makes of the diesel fuel in order to ascertain whether all taxes due under this part are being properly reported and paid.
History—Stats. 1995, Ch. 34, in effect June 30, 1995, but operative July 1, 1995, added "government entity," after "exempt bus operator,". Stats. 1995, Ch. 555, in effect January 1, 1996, substituted "user" for "trucker" after "of any interstate" and after "that the interstate". Stats. 2003, Ch. 605 (SB 1060), effective January 1, 2004, added "qualified" after "ultimate vendor," "highway vehicle operator/refueler," after "highway vehicle operator," and "pipeline operator, vessel operator," after "train operator,". Stats. 2006, Ch. 364 (AB 3076), in effect January 1, 2007, substituted "operator/fueler" for "operator/refueler" after "qualified highway vehicle operator, highway vehicle" throughout the text and deleted "operator" after the second reference to "operator/fueler, train operator,".