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Business Taxes Law Guide—Revision 2024

Oil Spill Response, Prevention, and Administration Fees Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 24. Oil Spill Response, Prevention, and Administration Fees

Chapter 6. Administration

Article 1. General Provisions

Section 46602


46602. Requirement to keep records. Every feepayer shall keep such records, receipts, invoices, and other pertinent papers in such form as the board may require.