{"code":"RTC","codeName":"Revenue and Taxation Code","section":"8258.3","citation":"Rev. & Tax. Code, § 8258.3","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 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":"Added by Stats. 2014, Ch. 105, Sec. 4.   (AB 2009)   Effective January 1, 2015.","effective":"2015-01-01","html":"<p>Nothing in the article limits the board’s authority to examine the books and records of a taxpayer under Section <a href=\"/rtc/8253\">8253</a>.</p>","text":"Nothing in the article limits the board’s authority to examine the books and records of a taxpayer under Section 8253.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/administration-8258-3","source":"California Legislative Information bulk export (pubinfo)"}