{"code":"RTC","codeName":"Revenue and Taxation Code","section":"55301","citation":"Rev. & Tax. Code, § 55301","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 30. FEE COLLECTION PROCEDURES LAW [55001. - 55381.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-30"},{"name":"CHAPTER 6. Administration and Taxpayers’ Bill of Rights [55301. - 55337.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-30/chapter-6"},{"name":"ARTICLE 1. Administration [55301. - 55306.4.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-30/chapter-6/article-1"}],"history":"Added by Stats. 1992, Ch. 407, Sec. 1.   Effective January 1, 1993.","effective":"1993-01-01","html":"<p>The board shall enforce this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of this part.</p>","text":"The board shall enforce this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of this part.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/administration-55301","source":"California Legislative Information bulk export (pubinfo)"}