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Business Taxes Law Guide—Revision 2025

Alcoholic Beverage Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 14. Alcoholic Beverage Tax
Chapter 9. Administration

Article 1 Administration

Section 32458.3


32458.3. Authority to examine records. Nothing in the article limits the Board's authority to examine the books and records of a taxpayer under Section 32453.

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