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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.