DIVISION 2. OTHER TAXES 6001-61050›PART 13. CIGARETTE TAX 30001-30483›CHAPTER 8. Administration 30451-30459.8›ARTICLE 1. Administration 30451-30457.4

§ 30457.3

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

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.)

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California Revenue and Taxation Code

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