Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 9254 — Administration
Cal. Rev. & Tax. Code § 9254
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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…
Citator
Cal. Rev. & Tax. Code § 9254 — Administration is in force in the current edition of the Code, and nothing recorded condemns it.
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.