{"code":"RTC","codeName":"Revenue and Taxation Code","section":"646","citation":"Rev. & Tax. Code, § 646","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. PROPERTY TAXATION [50. - 5911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1"},{"name":"PART 2. ASSESSMENT [201. - 1367.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2"},{"name":"CHAPTER 3. Assessment Generally [401. - 681.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2/chapter-3"},{"name":"ARTICLE 7. Information to Other Taxing Agencies [646. - 649.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2/chapter-3/article-7"}],"history":"Enacted by Stats. 1939, Ch. 154.","effective":null,"html":"<p>The records of the assessor are at all times, during office hours, open to the inspection of any person charged with the duty of assessing property in the county for any taxing agency.</p>","text":"The records of the assessor are at all times, during office hours, open to the inspection of any person charged with the duty of assessing property in the county for any taxing agency.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/information-to-other-taxing-agencies-646","source":"California Legislative Information bulk export (pubinfo)"}