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Business Taxes Law Guide—Revision 2025
Energy Resources Surcharge Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 19. Energy Resources Surcharge Law
Chapter 7. Administration
Article 1. Regulations, Records and Reports
Section 40177.3
40177.3. Authority to examine records. Nothing in the article limits the Board's authority to examine the books and records of a taxpayer under Section 40174.
History—Added by Stats. 2014, Ch. 105 (AB 2009), operative January 1, 2015.