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Business Taxes Law Guide—Revision 2024

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 46603


46603. Examination of records. The board may make such examinations of the books and records of any feepayer as it may determine to be necessary in carrying out this part.