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

§ 46602

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

Every feepayer shall keep such records, receipts, invoices, and other pertinent papers in such form as the board may require.

(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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