California Revenue & Taxation Code Cal. Rev. & Tax. Code § 14103 Official textleginfo.legislature.ca.govSharePrintCopy citation 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. Source: view the official text Report a problem with this page Report a problem What's wrong? Text is garbled or unreadable Content looks wrong or outdated Layout or display problem Something else Tell us more (optional) Sent anonymously with this page's citation. No personal information is collected. Cancel Send report Thank you — sent. ‹ Previous14102Next ›14104 Nearby sections (25 sections)13830.313830.713830.1214000140011400214010140111401214013141011410214103141041415114201142021420314204142051420614251142521430114302Full table of contents →