Revenue and Taxation Code § 32458.3
‹ § 32458.2§ 32458.4 ›Open in browserleginfo ↗32458.3.
Nothing in this article limits the board’s authority to examine the books and records of a taxpayer under Section 32453.
(Added by Stats. 2014, Ch. 105, Sec. 19. (AB 2009) Effective January 1, 2015.)