{"code":"RTC","codeName":"Revenue and Taxation Code","section":"8251","citation":"Rev. & Tax. Code, § 8251","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 2. MOTOR VEHICLE FUEL TAX LAW [7301. - 8526.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2"},{"name":"CHAPTER 8. Administration [8251. - 8277.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2/chapter-8"},{"name":"ARTICLE 1. Administration [8251. - 8258.4.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2/chapter-8/article-1"}],"history":"Added by Stats. 1941, Ch. 37.","effective":null,"html":"<p>The board shall enforce the provisions of this part, except in so far as duties and powers are vested in the Controller, 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 the provisions of this part, except in so far as duties and powers are vested in the Controller, 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-8251","source":"California Legislative Information bulk export (pubinfo)"}