The board, or any person authorized in writing by the board, may examine the books, papers, records, and equipment of any seller or provider, and may investigate the character of the business of the seller, pursuant to Section 7054.
Cal. Rev. & Tax. Code § 6166
Inclusion of Support Services in Sales Tax
Added by Stats. 2010, Ch. 725, Sec. 7
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.