Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 8251 — Administration

Cal. Rev. & Tax. Code § 8251

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, except in so far as duties and powers are vested in the Controller, 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…

Citator

Cal. Rev. & Tax. Code § 8251 — 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, except in so far as duties and powers are vested in the Controller, 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.