The board shall enforce the provisions of this part, except in so far as duties and powers are vested in the Controller, 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 § 8251
Administration
Applied in 1 court decision — leading case Al-Sal Oil Co. v. State Board of Equalization (1991)
Most recently applied in Al-Sal Oil Co. v. State Board of Equalization (July 1991)
Added by Stats. 1941, Ch. 37.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.