ARTICLE 1. Generally

Article 1 added by Stats. 1977, Ch. 1079.

§§ 16900–16905 · 6 sections

• § 16900 This part is administered by the Controller.
• § 16901 The Controller may employ such assistants, including attorneys, as may from time to time be necessary for the proper administration of this part.
• § 16902 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…
• § 16903 Under rules and regulations upon which the Controller and Franchise Tax Board may agree, the Franchise Tax Board shall cooperate in the enforcement of this…
• § 16904 Under rules and regulations upon which the Controller and State Board of Equalization may agree, the State Board of Equalization shall cooperate in the…
• § 16905 The Controller on his own motion may appear in behalf of the state in any and all generation skipping transfer tax matters before any court.