Nothing in this article limits the board’s authority to examine the books and records of a taxpayer under Section 32453.
(Added by Stats. 2014, Ch. 105, Sec. 19. (AB 2009) Effective January 1, 2015.)
Section 32458.3
Rev. & Tax. Code § 32458.3, under Administration.
Rev. & Tax. Code § 32458.3