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Business Taxes Law Guide—Revision 2025
Hazardous Substances Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 22. Hazardous Substances Tax Law
Chapter 6. Administration
Article 1. Administration
Section 43507.3
43507.3. Authority to examine records. Nothing in the article limits the Board's authority to examine the books and records of a taxpayer under Section 43502.
History—Added by Stats. 2014, Ch. 105 (AB 2009), operative January 1, 2015.