Cal. Revenue and Taxation Code § 11651
Cal. Revenue and Taxation Code § 11651
California · California Revenue and Taxation Code · Status: effective
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- Citation
- Cal. Revenue and Taxation Code § 11651, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/919987
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Full text
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.