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Business Taxes Law Guide—Revision 2024
Motor Vehicle Fuel Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 2. Motor Vehicle Fuel Tax Law
Chapter 8. Administration.
Article 1. Administration
Section 8253
8253. Examination of licensee records. The board may make any examinations of the books and records of highway vehicle operators/fuelers, industrial users, pipeline operators, suppliers, train operators, or vessel operators, and any other investigations as it may deem necessary in carrying out the provisions of this part.
History—Stats. 1943, p. 2704, operative July 1, 1943, added "producers and brokers." Stats. 2000, Ch. 1053 (AB 2114), operative January 1, 2002, substituted "any" for "such" after "The board may make", and substituted "books and records of highway vehicle operators/fuelers, industrial users, pipeline operators, suppliers, train operators, or vessel operators, and any" for "records of distributors, producers and brokers and such" after "examinations of the".