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2018 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 1 - SALES AND USE TAXES
CHAPTER 8 - Administration
ARTICLE 1 - Administration
Section 7054.
Universal Citation: CA Rev & Tax Code § 7054 (2018)
7054.
The board or any person authorized in writing by it may examine the books, papers, records, and equipment of any person selling tangible personal property and any person liable for the use tax and may investigate the character of the business of the person in order to verify the accuracy of any return made, or, if no return is made by the person, to ascertain and determine the amount required to be paid.
(Added by Stats. 1941, Ch. 36.)
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