The department shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part.
Cal. Rev. & Tax. Code § 41160
The California Taxpayers’ Bill of Rights
Amended by Stats. 2021, Ch. 432, Sec. 138
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.