Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2010
 

Sales And Use Tax Law

CHAPTER 8. ADMINISTRATION

Article 2.5. Managed Audit Program*

Section 7076.3

Text of section operative January 1, 2004 through January 1, 2009

7076.3. Authority to examine records. Nothing in this article limits the board's authority to examine the books, papers, records, and equipment of a taxpayer under Section 7054.

* Article 2.5 was added by Stats. 2003, Ch. 87 (AB 1043), in effect January 1, 2004.