California Revenue and Taxation Code Section 14103

CA Rev & Tax Code § 14103 (2017)  

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.

(Added by Stats. 1982, Ch. 1535, Sec. 15.)

Last modified: October 25, 2018