Code Section

Revenue and Taxation Code - RTC

DIVISION 2. OTHER TAXES [6001 - 61050]

  ( Heading of Division 2 amended by Stats. 1968, Ch. 279. )
  

PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651]

  ( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. )
  

CHAPTER 6. Administration [43501 - 43527]

  ( Chapter 6 added by Stats. 1981, Ch. 756, Sec. 3. )
  

ARTICLE 1. Administration [43501 - 43507.5]
  ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 11. )

  
43502.  

The board may make such examinations of the books and records of any taxpayer as it may deem necessary in carrying out the provisions of this part.

(Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)