Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526]
( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) CHAPTER 8. Administration [8251 - 8277]
( Chapter 8 added by Stats. 1941, Ch. 37. ) ARTICLE 1. Administration [8251 - 8258.4]
( Article 1 heading added by Stats. 1992, Ch. 438, Sec. 1. ) 8251.
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.
(Added by Stats. 1941, Ch. 37.)