Cal. Rev. & Tax. Code § 8304
Current through the 2023 Legislative Session.
Upon demand of the board or its representatives a highway vehicle operator/fueler, industrial user, pipeline operator, supplier, train operator, and vessel operator shall furnish a statement under oath reflecting the contents of any records kept by the highway vehicle operator/fueler, industrial user, pipeline operator, supplier, train operator, and vessel operator with respect to the matters specified in this chapter.
Ca. Rev. and Tax. Code § 8304