Section 90003.  


Latest version.
  • In addition to the audits and investigations required by Section 90001, the Franchise Tax Board and the commission may make investigations and audits with respect to any reports or statements required by Chapter 4 (commencing with Section 84100), Chapter 5 (commencing with Section 85100), or Chapter 6 (commencing with Section 86100).

(Amended by Stats. 2004, Ch. 483, Sec. 4. Effective January 1, 2005. Note: This section was added on June 4, 1974, by initiative Prop. 9.)