Revenue and Taxation Code § 16902

ARTICLE 1. Generally

Current as of September 28, 2026Rev. & Tax. Code, § 16902Official source ↗Ask about this

Added by Stats. 1977, Ch. 1079.

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 which any ruling or regulation shall be applied without retroactive effect.