California Revenue and Taxation Code 30451 – The board shall enforce the provisions of this part and may …
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The board shall enforce the provisions of this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of this part. The board may prescribe the extent to which any ruling or regulation shall be applied without retroactive effect.
(Added by Stats. 1959, Ch. 1040.)
Terms Used In California Revenue and Taxation Code 30451
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20