Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2021
Fee Collection Procedures Law
Chapter 6. Administration and Taxpayers' Bill of Rights
Article 1. Administration
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.