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Earlier editions: 2020-112018-112026-09

DIVISION 2. OTHER TAXES 6001-61050›PART 22. HAZARDOUS SUBSTANCES TAX LAW 43001-43651›CHAPTER 6. Administration 43501-43527›ARTICLE 1. Administration 43501-43507.5

§ 43502

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

The board may make such examinations of the books and records of any taxpayer as it may deem necessary in carrying out the provisions of this part.

(Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)

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California Revenue and Taxation Code

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