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Business Taxes Law Guide—Revision 2024
Cigarette and Tobacco Products Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 13. Cigarette Tax
Chapter 8. Administration
Article 1. Administration
Section 30457.3
30457.3. Authority to examine records. Nothing in the article limits the Board's authority to examine the books and records of a taxpayer under Section 30454.
History—Added by Stats. 2014, Ch. 105 (AB 2009), operative January 1, 2015.