The board shall enforce the provisions of 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.
Cal. Rev. & Tax. Code § 7051
Administration
Applied in 14 court decisions — leading case 30 Cal. App. 3d 1009 - Henry's Restaurants of Pomona, Inc. v. State Board of Equalization (1973)
Most recently applied in McClain v. Sav-On Drugs (March 2017)
Added by Stats. 1941, Ch. 36.
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.