California Revenue and Taxation Code

§ 60601

RTC § 60601 Effective Sep 28, 1994Div. 2 · Part 31 · Ch. 9 · Art. 1

Statute text

The board shall enforce 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. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.