California Revenue and Taxation Code

§ 40171

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 40171Div. 2 · Part 19 · Ch. 7 · Art. 1

Statute text

View on leginfo.ca.gov

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.

Legislative history

Added by Stats. 1974, Ch. 991.