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2019 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 1 - SALES AND USE TAXES
CHAPTER 2 - The Sales Tax
ARTICLE 4 - Inclusion of Support Services in Sales Tax
Section 6166.
Universal Citation: CA Rev & Tax Code § 6166 (2019)
6166.
The board, or any person authorized in writing by the board, may examine the books, papers, records, and equipment of any seller or provider, and may investigate the character of the business of the seller, pursuant to Section 7054.
(Added by Stats. 2010, Ch. 725, Sec. 7. (AB 1612) Effective October 19, 2010. Section (as part of Article 4) conditionally operative as provided in Section 6170. Conditionally inoperative as prescribed in Section 6170. Repealed on date prescribed in Section 6172.)
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