California Revenue and Taxation Code 45851 – The board shall enforce this part and may prescribe, adopt, and …
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The board shall enforce this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of this part.
(Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
Terms Used In California Revenue and Taxation Code 45851
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20