Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751]
( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) CHAPTER 6. Administration [46601 - 46628]
( Chapter 6 added by Stats. 1991, Ch. 300, Sec. 6. ) ARTICLE 1. General Provisions [46601 - 46607.4]
( Heading of Article 1 added by Stats. 1995, Ch. 497, Sec. 32. ) 46602.
Every feepayer shall keep such records, receipts, invoices, and other pertinent papers in such form as the board may require.
(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)