California Revenue and Taxation Code Section 60621

CA Rev & Tax Code § 60621 (2017)  

The board shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part.

(Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)

Last modified: October 25, 2018