Cal. Rev. & Tax. Code § 60601

Current through the 2023 Legislative Session.

Section 60601 - Enforcement by board; rules and regulations

The board shall enforce 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.

Ca. Rev. and Tax. Code § 60601

Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.