{"data":{"id":"us-ca/rtc-50153","jurisdiction":"us-ca","citation":"RTC § 50153","heading":"","body":"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.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101. - 50162.]","CHAPTER 6. Administration [50152. - 50156.18.]","ARTICLE 1. Administration [50152. - 50155.6.4.]"],"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":"866e597a69c2df2280962e239196b9158da392bf8e1b63636d2af9ebc5f6d7ff","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-50152","next":"us-ca/rtc-50154"},"notice":"GroundRules: Original legal text. Not legal advice."}