{"code":"RTC","codeName":"Revenue and Taxation Code","section":"46607.3","citation":"Rev. & Tax. Code, § 46607.3","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 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001. - 46751.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-24"},{"name":"CHAPTER 6. Administration [46601. - 46628.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-24/chapter-6"},{"name":"ARTICLE 1. General Provisions [46601. - 46607.4.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-24/chapter-6/article-1"}],"history":"Added by Stats. 2014, Ch. 105, Sec. 44.   (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 feepayer under Section <a href=\"/rtc/46603\">46603</a>.</p>","text":"Nothing in this article limits the board’s authority to examine the books and records of a feepayer under Section 46603.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-46607-3","source":"California Legislative Information bulk export (pubinfo)"}