The Controller may make and enforce rules and regulations relating to the administration and enforcement of this part, and may prescribe the extent, if any, to which any ruling or regulation shall be applied without retroactive effect.
Cal. Rev. & Tax. Code § 14103
Generally
Applied in 1 court decision — leading case Estate of Nicoletti (1982)
Most recently applied in Estate of Nicoletti (March 1982)
Added by Stats. 1982, Ch. 1535, Sec. 15.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.