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Business Taxes Law Guide—Revision 2024

Fee Collection Procedures Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 30. Fee Collection Procedures Law
Chapter 6. Administration and Taxpayers' Bill of Rights
Article 1. Administration

Section 55302


55302. Examination of records. The board may make examinations of the books and records of any feepayer as it may deem necessary in carrying out this part.