Rev. & Tax. Code, § 32458.3 · Article 1. Administration

Rev. & Tax. Code, § 32458.3

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

Nothing in this article limits the board’s authority to examine the books and records of a taxpayer under Section 32453.

Notes and commentary — not statutory text

History

Added by Stats. 2014, Ch. 105, Sec. 19. (AB 2009) Effective January 1, 2015.

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=32458.3.
Text hash: sha256 08393fb509c8bd6b3734c755d33415fc215a36aaa642b7949047454f1ae33c0d
Composed by: compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

This section cites

Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.

Revenue and Taxation Code

Rev. & Tax. Code, § 32453Printed as Section 32453

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.