California Revenue and Taxation Code Section 38701

CA Rev & Tax Code § 38701 (2017)  

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.

(Added by Stats. 1976, Ch. 176.)

Last modified: October 25, 2018