DIVISION 2. OTHER TAXES 6001-60709›PART 30. FEE COLLECTION PROCEDURES LAW 55001-55381›CHAPTER 6. Administration and Taxpayers’ Bill of Rights 55301-55337›ARTICLE 1. Administration 55301-55306.4

§ 55306.3

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

Nothing in this article limits the board’s authority to examine the books and records of a feepayer under Section 55302.

(Added by Stats. 2014, Ch. 105, Sec. 54. (AB 2009) Effective January 1, 2015.)

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California Revenue and Taxation Code

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