BlackletterCalifornia law

Revenue and Taxation Code § 46601

ARTICLE 1. General Provisions

Current as of September 28, 2026Rev. & Tax. Code, § 46601Official source ↗

Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.

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