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2021 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 3 - USE FUEL TAX
CHAPTER 7 - Administration
ARTICLE 1 - Administration
Section 9254.
Universal Citation: CA Rev & Tax Code § 9254 (2021)
9254.
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.
(Added by Stats. 1941, Ch. 38.)
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