Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 38701 — Administration
Cal. Rev. & Tax. Code § 38701
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
The board shall enforce the provisions of this part and may prescribe, adopt, and enforce rules and regulations relating to the application, administration and enforcement of this part. The board may prescribe the extent to which any ruling or regulation shall be applied without retroactive effect.
Citator
Cal. Rev. & Tax. Code § 38701 — Administration is in force in the current edition of the Code, and nothing recorded condemns it.
The board shall enforce the provisions of this part and may prescribe, adopt, and enforce rules and regulations relating to the application, administration and enforcement of this part. The board may prescribe the extent to which any ruling or regulation shall be applied without retroactive effect.