{"code":"RTC","codeName":"Revenue and Taxation Code","section":"6166","citation":"Rev. & Tax. Code, § 6166","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 1. SALES AND USE TAXES [6001. - 7176.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1"},{"name":"CHAPTER 2. The Sales Tax [6051. - 6172.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-2"},{"name":"ARTICLE 4. Inclusion of Support Services in Sales Tax [6150. - 6172.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-2/article-4"}],"history":"Added by Stats. 2010, Ch. 725, Sec. 7.   (AB 1612)   Effective October 19, 2010.   Section (as part of Article 4) conditionally operative as provided in Section 6170.   Conditionally inoperative as prescribed in Section 6170.   Repealed on date prescribed in Section 6172.","effective":"2010-10-19","html":"<p>The board, or any person authorized in writing by the board, may examine the books, papers, records, and equipment of any seller or provider, and may investigate the character of the business of the seller, pursuant to Section <a href=\"/rtc/7054\">7054</a>.</p>","text":"The board, or any person authorized in writing by the board, may examine the books, papers, records, and equipment of any seller or provider, and may investigate the character of the business of the seller, pursuant to Section 7054.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/inclusion-of-support-services-in-sales-tax-6166","source":"California Legislative Information bulk export (pubinfo)"}