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Earlier editions: 2020-112018-112026-09

DIVISION 2. OTHER TAXES 6001-61050›PART 1. SALES AND USE TAXES 6001-7176›CHAPTER 8. Administration 7051-7099.1›ARTICLE 1. Administration 7051-7060

§ 7054

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

The board or any person authorized in writing by it may examine the books, papers, records, and equipment of any person selling tangible personal property and any person liable for the use tax and may investigate the character of the business of the person in order to verify the accuracy of any return made, or, if no return is made by the person, to ascertain and determine the amount required to be paid.

(Added by Stats. 1941, Ch. 36.)

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California Revenue and Taxation Code

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