{"code":"RTC","codeName":"Revenue and Taxation Code","section":"8253","citation":"Rev. & Tax. Code, § 8253","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 2. MOTOR VEHICLE FUEL TAX LAW [7301. - 8526.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2"},{"name":"CHAPTER 8. Administration [8251. - 8277.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2/chapter-8"},{"name":"ARTICLE 1. Administration [8251. - 8258.4.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2/chapter-8/article-1"}],"history":"Amended by Stats. 2000, Ch. 1053, Sec. 39.   Effective January 1, 2001.   Operative January 1, 2002, by Sec. 53 of Ch. 1053.","effective":"2001-01-01","html":"<p>The board may make any examinations of the books and records of highway vehicle operators/fuelers, industrial users, pipeline operators, suppliers, train operators, or vessel operators, and any other investigations as it may deem necessary in carrying out the provisions of this part.</p>","text":"The board may make any examinations of the books and records of highway vehicle operators/fuelers, industrial users, pipeline operators, suppliers, train operators, or vessel operators, and any other investigations as it may deem necessary in carrying out the provisions of this part.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/administration-8253","source":"California Legislative Information bulk export (pubinfo)"}