BlackletterCalifornia law

Revenue and Taxation Code § 38701

CHAPTER 8. Administration

Current as of September 28, 2026Rev. & Tax. Code, § 38701Official source ↗

Added by Stats. 1976, Ch. 176.

The board shall enforce the provisions of this part and may prescribe, adopt, and enforce rules and regulations relating to the application, administration and enforcement of this part. The board may prescribe the extent to which any ruling or regulation shall be applied without retroactive effect.