{"code":"RTC","codeName":"Revenue and Taxation Code","section":"5781","citation":"Rev. & Tax. Code, § 5781","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. PROPERTY TAXATION [50. - 5911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1"},{"name":"PART 12. TAXATION OF RACEHORSES [5701. - 5790.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-12"},{"name":"CHAPTER 5. Administration [5781. - 5790.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-12/chapter-5"}],"history":"Added by Stats. 1971, Ch. 1759.","effective":null,"html":"<p>The State Board of Equalization shall make such reasonable rules and regulations and prepare such forms as are necessary to carry out the intent and purposes of this part.</p>","text":"The State Board of Equalization shall make such reasonable rules and regulations and prepare such forms as are necessary to carry out the intent and purposes of this part.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/administration-5781","source":"California Legislative Information bulk export (pubinfo)"}