{"code":"RTC","codeName":"Revenue and Taxation Code","section":"9259.3","citation":"Rev. & Tax. Code, § 9259.3","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 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. 2014, Ch. 105, Sec. 9.   (AB 2009)   Effective January 1, 2015.","effective":"2015-01-01","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/9254\">9254</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 9254.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/administration-9259-3","source":"California Legislative Information bulk export (pubinfo)"}