Revenue and Taxation Code § 50153
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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.)