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Business Taxes Law Guide—Revision 2025
Oil Spill Response, Prevention, and Administration Fees Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 24. Oil Spill Response, Prevention, and Administration Fees
Chapter 6. Administration
Article 1. General Provisions
Section 46602
46602. Requirement to keep records. Every feepayer shall keep such records, receipts, invoices, and other pertinent papers in such form as the board may require.