§ 38701
46 words·~1 min read·
/ca/revenue-and-taxation-code/38701A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The board shall enforce the provisions of this part and may prescribe, adopt, and enforce rules and regulations relating to the application, administration and enforcement of this part. The board may prescribe the extent to which any ruling or regulation shall be applied without retroactive effect.