California Revenue and Taxation Code Section 30457.3

CA Rev & Tax Code § 30457.3 (2017)  

Nothing in this article limits the board’s authority to examine the books, papers, records, and equipment of a taxpayer under Section 30454.

(Added by Stats. 2014, Ch. 105, Sec. 14. (AB 2009) Effective January 1, 2015.)

Last modified: October 25, 2018