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Business Taxes Law Guide—Revision 2024

Diesel Fuel Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 31. Diesel Fuel Tax Law

Chapter 9. Administration.

Article 1. Administration

Section 60611.3


60611.3. Authority to examine records. Nothing in the article limits the Board's authority to examine the books and records of a taxpayer under Section 60606.

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