DIVISION 2. OTHER TAXES 6001-61050›PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES 46001-46751›CHAPTER 6. Administration 46601-46628›ARTICLE 1. General Provisions 46601-46607.4

§ 46603

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

The board may make such examinations of the books and records of any feepayer as it may determine to be necessary in carrying out this part.

(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)

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California Revenue and Taxation Code

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