Home › California › CA RTC › … Division 2 — Other Taxes › Part 30 — Fee Collection Procedures Law › Chapter 6 — Administration and Taxpayers’ Bill of Rights › Article 1 — Administration › Cal. Rev. & Tax. Code § 55301
California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 55301
The board shall enforce this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of this part.
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