California Revenue and Taxation Code
§ 7051
RTC § 7051Div. 2 · Part 1 · Ch. 8 · Art. 1
Statute text
View on leginfo.ca.govThe board shall enforce the provisions of this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of this part. The board may prescribe the extent to which any ruling or regulation shall be applied without retroactive effect.
Legislative history
Added by Stats. 1941, Ch. 36.