{"code":"RTC","codeName":"Revenue and Taxation Code","section":"43507.3","citation":"Rev. & Tax. Code, § 43507.3","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 22. HAZARDOUS SUBSTANCES TAX LAW [43001. - 43651.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-22"},{"name":"CHAPTER 6. Administration [43501. - 43527.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-22/chapter-6"},{"name":"ARTICLE 1. Administration [43501. - 43507.5.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-22/chapter-6/article-1"}],"history":"Added by Stats. 2014, Ch. 105, Sec. 34.   (AB 2009)   Effective January 1, 2015.","effective":"2015-01-01","html":"<p>Nothing in this article limits the board’s authority to examine the books and records of a taxpayer under Section <a href=\"/rtc/43502\">43502</a>.</p>","text":"Nothing in this article limits the board’s authority to examine the books and records of a taxpayer under Section 43502.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/administration-43507-3","source":"California Legislative Information bulk export (pubinfo)"}