{"code":"RTC","codeName":"Revenue and Taxation Code","section":"14103","citation":"Rev. & Tax. Code, § 14103","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 8. PROHIBITION OF GIFT AND DEATH TAXES [13301. - 14302.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-8"},{"name":"CHAPTER 9. Administration [14101. - 14252.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-8/chapter-9"},{"name":"ARTICLE 1. Generally [14101. - 14104.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-8/chapter-9/article-1"}],"history":"Added by Stats. 1982, Ch. 1535, Sec. 15.","effective":null,"html":"<p>The Controller may make and enforce rules and regulations relating to the administration and enforcement of this part, and may prescribe the extent, if any, to which any ruling or regulation shall be applied without retroactive effect.</p>","text":"The Controller may make and enforce rules and regulations relating to the administration and enforcement of this part, and may prescribe the extent, if any, to which any ruling or regulation shall be applied without retroactive effect.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/generally-14103","source":"California Legislative Information bulk export (pubinfo)"}