{"code":"RTC","codeName":"Revenue and Taxation Code","section":"60601","citation":"Rev. & Tax. Code, § 60601","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 31. DIESEL FUEL TAX LAW [60001. - 60709.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-31"},{"name":"CHAPTER 9. Administration [60601. - 60637.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-31/chapter-9"},{"name":"ARTICLE 1. Administration [60601. - 60611.4.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-31/chapter-9/article-1"}],"history":"Added by Stats. 1994, Ch. 912, Sec. 17.   Effective September 28, 1994.   Operative July 1, 1995, by Sec. 26 of Ch. 912.","effective":"1994-09-28","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. The board may prescribe the extent to which any ruling or regulation shall be applied without retroactive effect.</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. The board may prescribe the extent to which any ruling or regulation shall be applied without retroactive effect.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/administration-60601","source":"California Legislative Information bulk export (pubinfo)"}