{"code":"RTC","codeName":"Revenue and Taxation Code","section":"55306.3","citation":"Rev. & Tax. Code, § 55306.3","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 30. FEE COLLECTION PROCEDURES LAW [55001. - 55381.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-30"},{"name":"CHAPTER 6. Administration and Taxpayers’ Bill of Rights [55301. - 55337.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-30/chapter-6"},{"name":"ARTICLE 1. Administration [55301. - 55306.4.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-30/chapter-6/article-1"}],"history":"Added by Stats. 2014, Ch. 105, Sec. 54.   (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/55302\">55302</a>.</p>","text":"Nothing in this article limits the board’s authority to examine the books and records of a feepayer under Section 55302.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/administration-55306-3","source":"California Legislative Information bulk export (pubinfo)"}