§ 90003 Additional Audits Investigations Authority

Government Code·California

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Key Takeaways

•The government can check your tax reports to make sure they're correct.
•They can look into any papers you send them about your money.
•This is extra checking on top of the usual checks they already do.

Example

You fill out a form about how much money you made last year.

The government might double-check your form to make sure you didn't make any mistakes or leave anything out.

AI-generated — May contain errors. Not legal advice. Always verify source.

Official Source

View on CA.gov

§ 90003 Additional Audits Investigations Authority

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 this title. (Amended by Stats. 2014, Ch. 9, Sec. 5. (AB 800) Effective April 3, 2014. Operative July 1, 2014, by Sec. 11 of Ch. 9. Note: This section was added on June 4, 1974, by initiative Prop. 9.)

Last verified: January 22, 2026

Key Terms

commission port addition the franchise tax franchise tax board effective april operative july

References

Official text at leginfo.legislature.ca.gov
California Legislature. Government Code. Section 90003.

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Key Takeaways

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Related Statutes

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