{"code":"RTC","codeName":"Revenue and Taxation Code","section":"45852","citation":"Rev. & Tax. Code, § 45852","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 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001. - 45984.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-23"},{"name":"CHAPTER 6. Administration [45851. - 45872.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-23/chapter-6"},{"name":"ARTICLE 1. Administration [45851. - 45855.6.4.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-23/chapter-6/article-1"}],"history":"Added by Stats. 1987, Ch. 1319, Sec. 6.   Effective September 28, 1987.","effective":"1987-09-28","html":"<p>The board may make such examinations of the books and records of any fee payer as it may deem necessary in carrying out this part.</p>","text":"The board may make such examinations of the books and records of any fee payer as it may deem necessary in carrying out this part.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/administration-45852","source":"California Legislative Information bulk export (pubinfo)"}