Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 14103 — Generally
Cal. Rev. & Tax. Code § 14103
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
The Controller may make and enforce rules and regulations relating to the administration and enforcement of this part, and may prescribe the extent, if any, to which any ruling or regulation shall be applied without retroactive effect.
Citator
Cal. Rev. & Tax. Code § 14103 — Generally is in force in the current edition of the Code, and nothing recorded condemns it.
The Controller may make and enforce rules and regulations relating to the administration and enforcement of this part, and may prescribe the extent, if any, to which any ruling or regulation shall be applied without retroactive effect.