§ 9254
60 words·~1 min read·
/ca/revenue-and-taxation-code/9254A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.