{"data":{"id":"us-ca/rtc-32458.3","jurisdiction":"us-ca","citation":"RTC § 32458.3","heading":"","body":"Nothing in this article limits the board’s authority to examine the books and records of a taxpayer under Section 32453.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 14. ALCOHOLIC BEVERAGE TAX [32001. - 32557.]","CHAPTER 9. Administration [32451. - 32476.]","ARTICLE 1. Administration [32451. - 32458.4.]"],"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":"08393fb509c8bd6b3734c755d33415fc215a36aaa642b7949047454f1ae33c0d","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-32458.2","next":"us-ca/rtc-32458.4"},"notice":"GroundRules: Original legal text. Not legal advice."}