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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.