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Business Taxes Law Guide – Revision 2022
 

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

Section 50155.6.3


50155.6.3. Authority to examine records. Nothing in this article limits the Board's authority to examine the books and records of a feepayer under Section 50153.

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