{"code":"RTC","codeName":"Revenue and Taxation Code","section":"7076.3","citation":"Rev. & Tax. Code, § 7076.3","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 1. SALES AND USE TAXES [6001. - 7176.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1"},{"name":"CHAPTER 8. Administration [7051. - 7099.1.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-8"},{"name":"ARTICLE 2.5. Managed Audit Program [7076. - 7076.4.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-8/article-2.5"}],"history":"Added by Stats. 2003, Ch. 87, Sec. 1.   Effective January 1, 2004.","effective":"2004-01-01","html":"<p>Nothing in this article limits the board’s authority to examine the books, papers, records, and equipment of a taxpayer under Section <a href=\"/rtc/7054\">7054</a>.</p>","text":"Nothing in this article limits the board’s authority to examine the books, papers, records, and equipment of a taxpayer under Section 7054.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/managed-audit-program-7076-3","source":"California Legislative Information bulk export (pubinfo)"}