{"code":"RTC","codeName":"Revenue and Taxation Code","section":"32453","citation":"Rev. & Tax. Code, § 32453","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 14. ALCOHOLIC BEVERAGE TAX [32001. - 32557.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-14"},{"name":"CHAPTER 9. Administration [32451. - 32476.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-14/chapter-9"},{"name":"ARTICLE 1. Administration [32451. - 32458.4.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-14/chapter-9/article-1"}],"history":"Added by Stats. 1955, Ch. 1842.","effective":null,"html":"<p>The board may make such examinations of the books and records of any person selling, manufacturing, warehousing, or transporting alcoholic beverages as it may deem necessary in carrying out the provisions of this part.</p>","text":"The board may make such examinations of the books and records of any person selling, manufacturing, warehousing, or transporting alcoholic beverages as it may deem necessary in carrying out the provisions of this part.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/administration-32453","source":"California Legislative Information bulk export (pubinfo)"}