Laws, Regulations and Annotations
Business Taxes Law Guide – Revision 2023
Underground Storage Tank Maintenance Fee Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 26. Underground Storage Tank Maintenance Fee Law
Chapter 6. Administration
Article 1. Administration
50153. Examination of records. The board may examine the books and records of any feepayer, or the books and records of any person who is not a feepayer but operates an underground storage tank in a manner that may result in a fee liability being assessed against a feepayer, as it may determine to be necessary in carrying out this part.
History—Stats. 1994, Ch. 1223, in effect January 1, 1995, substituted "feepayer, or the … against a feepayer," for "fee payer" after "records of any".