Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302]
( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) CHAPTER 9. Administration [14101 - 14252]
( Chapter 9 added by Stats. 1982, Ch. 1535, Sec. 15. ) ARTICLE 1. Generally [14101 - 14104]
( Article 1 added by Stats. 1982, Ch. 1535, Sec. 15. ) 14103.
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.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)