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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 55306.3
55306.3. Authority to examine records. Nothing in the article limits the Board's authority to examine the books and records of a taxpayer under Section 55302.
History—Added by Stats. 2014, Ch. 105 (AB 2009), operative January 1, 2015.