BlackletterCalifornia law

Revenue and Taxation Code § 43502

ARTICLE 1. Administration

Current as of September 28, 2026Rev. & Tax. Code, § 43502Official source ↗

Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.

The board may make such examinations of the books and records of any taxpayer as it may deem necessary in carrying out the provisions of this part.