{"code":"RTC","codeName":"Revenue and Taxation Code","section":"9253","citation":"Rev. & Tax. Code, § 9253","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 3. USE FUEL TAX [8601. - 9355.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-3"},{"name":"CHAPTER 7. Administration [9251. - 9278.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-3/chapter-7"},{"name":"ARTICLE 1. Administration [9251. - 9259.4.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-3/chapter-7/article-1"}],"history":"Added by Stats. 1941, Ch. 38.","effective":null,"html":"<p>Every user and every person dealing in, transporting, or storing fuel in this State shall keep such records, receipts, invoices, and other pertinent papers with respect thereto in such form as the board may require.</p>","text":"Every user and every person dealing in, transporting, or storing fuel in this State shall keep such records, receipts, invoices, and other pertinent papers with respect thereto in such form as the board may require.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/administration-9253","source":"California Legislative Information bulk export (pubinfo)"}