{"code":"RTC","codeName":"Revenue and Taxation Code","section":"60611.3","citation":"Rev. & Tax. Code, § 60611.3","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 31. DIESEL FUEL TAX LAW [60001. - 60709.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-31"},{"name":"CHAPTER 9. Administration [60601. - 60637.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-31/chapter-9"},{"name":"ARTICLE 1. Administration [60601. - 60611.4.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-31/chapter-9/article-1"}],"history":"Added by Stats. 2014, Ch. 105, Sec. 59.   (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, records, and equipment of a taxpayer under Section <a href=\"/rtc/60606\">60606</a>.</p>","text":"Nothing in this article limits the board’s authority to examine the books, records, and equipment of a taxpayer under Section 60606.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/administration-60611-3","source":"California Legislative Information bulk export (pubinfo)"}