Cal. Rev. & Tax. Code § 50106
General Provisions and Definitions
Redline — January 1, 2011 → current.View current text →
Current — January 1, 2025
As of January 1, 2011
“Board” means the State Board of Equalization.
“Board” or “department” means the California Department of Tax and Fee Administration.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.