CHAPTER 7. Administration [16900. - 16911.]

Chapter 7 added by Stats. 1977, Ch. 1079.

§§ 16900–16911 · 8 sections

1. ARTICLE 1. Generally §§ 16900–16905 · 6 sections

   • § 16900 This part is administered by the Controller.
   • § 16901 The Controller may employ such assistants, including attorneys, as may from time to time be necessary for the proper administration of this part.
   • § 16902 The Controller may make and enforce rules and regulations relating to the administration and enforcement of this part, and may prescribe the extent, if any, to…
   • § 16903 Under rules and regulations upon which the Controller and Franchise Tax Board may agree, the Franchise Tax Board shall cooperate in the enforcement of this…
   • § 16904 Under rules and regulations upon which the Controller and State Board of Equalization may agree, the State Board of Equalization shall cooperate in the…
   • § 16905 The Controller on his own motion may appear in behalf of the state in any and all generation skipping transfer tax matters before any court.
2. ARTICLE 2. Inspection of Records §§ 16910–16911 · 2 sections

   • § 16910 All information and records acquired by the Controller or any of his employees are confidential in nature, and, except insofar as may be necessary for the…
   • § 16911 The Controller may allow any local, state, or federal official charged with the administration of any tax law to examine his generation skipping transfer tax…