Cal. Rev. & Tax. Code § 6183
6183
Effective Jun 27, 2013Added by Stats. 2013, Ch. 33, Sec. 1. Effective June 27, 2013. Section operative July 1, 2013, pursuant Section 6189. Inoperative July 1, 2016, pursuant to Section 6189, or sooner under conditions in Section 6188. Repealed as of January 1, 2017, pursuant to Section 6189, or sooner under condition in Section 6187.
The board, or any person authorized in writing by the board, may examine the books, papers, records, and equipment of any seller, and may investigate the character of the business of the seller, pursuant to Section 7054.