{"code":"RTC","codeName":"Revenue and Taxation Code","section":"50153","citation":"Rev. & Tax. Code, § 50153","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 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101. - 50162.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-26"},{"name":"CHAPTER 6. Administration [50152. - 50156.18.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-26/chapter-6"},{"name":"ARTICLE 1. Administration [50152. - 50155.6.4.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-26/chapter-6/article-1"}],"history":"Amended by Stats. 1994, Ch. 1223, Sec. 11.   Effective January 1, 1995.","effective":"1995-01-01","html":"<p>The board may examine the books and records of any feepayer, or the books and records of any person who is not a feepayer but operates an underground storage tank in a manner that may result in a fee liability being assessed against a feepayer, as it may determine to be necessary in carrying out this part.</p>","text":"The board may examine the books and records of any feepayer, or the books and records of any person who is not a feepayer but operates an underground storage tank in a manner that may result in a fee liability being assessed against a feepayer, as it may determine to be necessary in carrying out this part.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/administration-50153","source":"California Legislative Information bulk export (pubinfo)"}