There is a newer version of the California Code
2011 California Code
Revenue and Taxation Code
DIVISION 2. OTHER TAXES [6001 - 60708]
CHAPTER 6. Administration
Section 11652
CA Rev & Tax Code § 11652 (through 2012 Leg Sess) What's This?
Every person whose property is subject to tax under this part shall keep such records and other pertinent data with respect to the operation of his private railroad cars as the board requires. The board or its authorized representative may examine the records and data.
(Amended by Stats. 1978, Ch. 1209.)
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