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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.