Revenue and Taxation Code section 50153


The board may examine the books and records of any feepayer, or the books and records of any person who is not a feepayer but operates an underground storage tank in a manner that may result in a fee liability being assessed against a feepayer, as it may determine to be necessary in carrying out this part.

Source: Section 50153, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=50153.­ (updated Jan. 1, 1995; accessed Jun. 30, 2025).

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Verified:
Jun. 30, 2025

§ 50153's source at ca​.gov