California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 9254
Official textleginfo.legislature.ca.gov
The board or its authorized representative may examine the books, papers, records, and equipment of any user or person dealing in, transporting, or storing fuel and may investigate the character of the disposition which the user or person makes of the fuel in order to ascertain whether all excise taxes due under this part are being properly reported and paid.
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