Revenue and Taxation Code § 32458.3

ARTICLE 1. Administration

Current as of September 28, 2026Rev. & Tax. Code, § 32458.3Official source ↗Ask about this

Added by Stats. 2014, Ch. 105, Sec. 19. (AB 2009) Effective January 1, 2015.

Nothing in this article limits the board’s authority to examine the books and records of a taxpayer under Section 32453.