BlackletterCalifornia law

Revenue and Taxation Code § 46607.3

ARTICLE 1. General Provisions

Current as of September 28, 2026Rev. & Tax. Code, § 46607.3Official source ↗Ask about this

Added by Stats. 2014, Ch. 105, Sec. 44. (AB 2009) Effective January 1, 2015.

Nothing in this article limits the board’s authority to examine the books and records of a feepayer under Section 46603.