DIVISION 2. OTHER TAXES 6001-61050›PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW 50101-50162›CHAPTER 6. Administration 50152-50156.18›ARTICLE 1. Administration 50152-50155.6.4

§ 50153

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

The board may examine the books and records of any feepayer, or the books and records of any person who is not a feepayer but operates an underground storage tank in a manner that may result in a fee liability being assessed against a feepayer, as it may determine to be necessary in carrying out this part.

(Amended by Stats. 1994, Ch. 1223, Sec. 11. Effective January 1, 1995.)

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California Revenue and Taxation Code

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