California Revenue and Taxation Code ARTICLE 1 - Generally

• Section 16900.
  This part is administered by the Controller.(Amended by Stats. 1983, Ch. 407, Sec. 5.)
• Section 16901.
  The Controller may employ such assistants, including attorneys, as may from time to time be necessary for the proper administration of this part.(Added by Stats....
• Section 16902.
  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,...
• Section 16903.
  Under rules and regulations upon which the Controller and Franchise Tax Board may agree, the Franchise Tax Board shall cooperate in the enforcement of this...
• Section 16904.
  Under rules and regulations upon which the Controller and State Board of Equalization may agree, the State Board of Equalization shall cooperate in the enforcement...
• Section 16905.
  The Controller on his own motion may appear in behalf of the state in any and all generation skipping transfer tax matters before any court.(Added...

Last modified: October 22, 2018