California Revenue and Taxation Code Section 32458.3

CA Rev & Tax Code § 32458.3 (2017)  

Nothing in this article limits the board’s authority to examine the books and records of a taxpayer under Section 32453.

(Added by Stats. 2014, Ch. 105, Sec. 19. (AB 2009) Effective January 1, 2015.)

Last modified: October 25, 2018