Cal. Rev. & Tax. Code § 50153
Current through the 2023 Legislative Session.
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.
Ca. Rev. and Tax. Code § 50153