Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2023

Use Fuel Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 3. Use Fuel Tax

Chapter 7. Administration.

Article 1. Administration.

Section 9259.3

9259.3. 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 9254.

History—Added by Stats. 2014, Ch. 105 (AB 2009), operative January 1, 2015.