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Business Taxes Law Guide—Revision 2024

Sales And Use Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 8. Administration

Article 2.5. Managed Audit Program*

Section 7076.3


7076.3. Authority to examine records. Nothing in this article limits the board's authority to examine the books, papers, records, and equipment of a taxpayer under Section 7054.


* Article 2.5 was added by Stats. 2003, Ch. 87 (AB 1043), in effect January 1, 2004.