Revenue and Taxation Code § 32458.3

ARTICLE 1. Administration

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

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.