{"code":"RTC","codeName":"Revenue and Taxation Code","section":"11532","citation":"Rev. & Tax. Code, § 11532","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 6. PRIVATE RAILROAD CAR TAX [11201. - 11702.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-6"},{"name":"CHAPTER 4. Collection of Tax [11451. - 11534.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-6/chapter-4"},{"name":"ARTICLE 7. Miscellaneous Provisions [11531. - 11534.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-6/chapter-4/article-7"}],"history":"Added by Stats. 1987, Ch. 498, Sec. 21.","effective":null,"html":"<p>In all proceedings under this chapter the board may act on behalf of the people of the State of California.</p>","text":"In all proceedings under this chapter the board may act on behalf of the people of the State of California.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/miscellaneous-provisions-11532","source":"California Legislative Information bulk export (pubinfo)"}