Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 3. USE FUEL TAX [8601 - 9355]
( Part 3 added by Stats. 1941, Ch. 38. ) CHAPTER 7. Administration [9251 - 9278]
( Chapter 7 added by Stats. 1941, Ch. 38. ) ARTICLE 1. Administration [9251 - 9259.4]
( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 3. ) 9253.
Every user and every person dealing in, transporting, or storing fuel in this State shall keep such records, receipts, invoices, and other pertinent papers with respect thereto in such form as the board may require.
(Added by Stats. 1941, Ch. 38.)