California Revenue and Taxation Code 30457.3 – Nothing in this article limits the board’s authority to examine the …
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Nothing in this article limits the board‘s authority to examine the books, papers, records, and equipment of a taxpayer under Section 30454.
(Added by Stats. 2014, Ch. 105, Sec. 14. (AB 2009) Effective January 1, 2015.)
Terms Used In California Revenue and Taxation Code 30457.3
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20