California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 8251
Official textleginfo.legislature.ca.gov
The board shall enforce the provisions of this part, except in so far as duties and powers are vested in the Controller, and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of this part. The board may prescribe the extent to which any ruling or regulation shall be applied without retroactive effect.
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