There is a newer version of the California Code
2011 California Code
Revenue and Taxation Code
DIVISION 2. OTHER TAXES [6001 - 60708]
ARTICLE 1. Administration
Section 30451
CA Rev & Tax Code § 30451 (through 2012 Leg Sess) What's This?
The board shall enforce the provisions of this part 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.
(Added by Stats. 1959, Ch. 1040.)
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