DIVISION 2. OTHER TAXES 6001-61050›PART 3. USE FUEL TAX 8601-9355›CHAPTER 7. Administration 9251-9278›ARTICLE 1. Administration 9251-9259.4

§ 9254

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

The board or its authorized representative may examine the books, papers, records, and equipment of any user or person dealing in, transporting, or storing fuel and may investigate the character of the disposition which the user or person makes of the fuel in order to ascertain whether all excise taxes due under this part are being properly reported and paid.

(Added by Stats. 1941, Ch. 38.)

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California Revenue and Taxation Code

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