Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Use Fuel Tax Law

CHAPTER 7. ADMINISTRATION.

Article 1. Administration.

Section 9254

9254. Examination of records by board. 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.