{"data":{"id":"us-ca/rtc-30457.3","jurisdiction":"us-ca","citation":"RTC § 30457.3","heading":"","body":"Nothing in this article limits the board’s authority to examine the books, papers, records, and equipment of a taxpayer under Section 30454.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 13. CIGARETTE TAX [30001. - 30483.]","CHAPTER 8. Administration [30451. - 30459.8.]","ARTICLE 1. Administration [30451. - 30457.4.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"261e3a5f9d5e100be7e68d5888f6838090d1d9443abb84e20d584ea2168394b9","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-30457.2","next":"us-ca/rtc-30457.4"},"notice":"GroundRules: Original legal text. Not legal advice."}