BlackletterCalifornia law

Revenue and Taxation Code § 30451

ARTICLE 1. Administration

Current as of September 28, 2026Rev. & Tax. Code, § 30451Official source ↗

Added by Stats. 1959, Ch. 1040.

The board shall enforce the provisions of 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.