Cal. Rev. & Tax. Code § 19290.1
Current through the 2024 Legislative Session.
The Franchise Tax Board may prescribe regulations necessary or appropriate to carry out the purposes of this article. The Administrative Procedure Act (Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code) shall not apply to any regulation adopted by the Franchise Tax Board, pursuant to this article.
Ca. Rev. and Tax. Code § 19290.1