California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 13170
Official textleginfo.legislature.ca.gov
The board, the Insurance Commissioner, and the Controller may each prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of this part for which the agency has a constitutional or statutory responsibility. Each agency may prescribe the extent to which any rule and regulation it has adopted shall be applied without retroactive effect.
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