Revenue and Taxation Code § 55301

ARTICLE 1. Administration

Current as of September 28, 2026Rev. & Tax. Code, § 55301Official source ↗

Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.

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