California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 50153
Official textleginfo.legislature.ca.govlast amended
The board may examine the books and records of any feepayer, or the books and records of any person who is not a feepayer but operates an underground storage tank in a manner that may result in a fee liability being assessed against a feepayer, as it may determine to be necessary in carrying out this part.
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