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Business Taxes Law Guide – Revision 2021
 

Fee Collection Procedures Law

Chapter 6. Administration and Taxpayers' Bill of Rights

Article 1. Administration

Section 55306.3


55306.3. Authority to examine records. Nothing in the article limits the Board's authority to examine the books and records of a taxpayer under Section 55302.

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