California Revenue and Taxation Code

§ 50153

RTC § 50153 Effective Jan 1, 1995Div. 2 · Part 26 · Ch. 6 · Art. 1

Statute text

The board may examine the books and records of any feepayer, or the books and records of any person who is not a feepayer but operates an underground storage tank in a manner that may result in a fee liability being assessed against a feepayer, as it may determine to be necessary in carrying out this part.

Legislative history

Amended by Stats. 1994, Ch. 1223, Sec. 11. Effective January 1, 1995.