{"code":"RTC","codeName":"Revenue and Taxation Code","section":"16911","citation":"Rev. & Tax. Code, § 16911","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 9.5. GENERATION SKIPPING TRANSFER TAX [16700. - 16950.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-9.5"},{"name":"CHAPTER 7. Administration [16900. - 16911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-9.5/chapter-7"},{"name":"ARTICLE 2. Inspection of Records [16910. - 16911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-9.5/chapter-7/article-2"}],"history":"Added by Stats. 1977, Ch. 1079.","effective":null,"html":"<p>The Controller may allow any local, state, or federal official charged with the administration of any tax law to examine his generation skipping transfer tax records under such rules and regulations as he may prescribe.</p>","text":"The Controller may allow any local, state, or federal official charged with the administration of any tax law to examine his generation skipping transfer tax records under such rules and regulations as he may prescribe.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/inspection-of-records-16911","source":"California Legislative Information bulk export (pubinfo)"}