California Statutes
§ 7054. — 7054. (Added by Stats. 1941, Ch. 36.)
California § 7054.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 1.PART 1. SALES AND USE TAXES
Ch. 8.CHAPTER 8. Administration
Art. 1.ARTICLE 1. Administration
This text of California § 7054. (7054. (Added by Stats. 1941, Ch. 36.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Revenue and Taxation Code - RTC Code § 7054. (2026).
Text
The board or any person authorized in writing by it may examine the books, papers, records, and equipment of any person selling tangible personal property and any person liable for the use tax and may investigate the character of the business of the person in order to verify the accuracy of any return made, or, if no return is made by the person, to ascertain and determine the amount required to be paid.
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Legislative History
Added by Stats. 1941, Ch. 36.
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Bluebook (online)
California § 7054., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/7054..