BlackletterCalifornia law

Revenue and Taxation Code § 45851

ARTICLE 1. Administration

Current as of September 28, 2026Rev. & Tax. Code, § 45851Official source ↗

Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.

The board shall enforce this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of this part.