Code Section Group

Revenue and Taxation Code - RTC

DIVISION 2. OTHER TAXES [6001 - 61045]

  ( 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  ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6.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. )

14101.
  

This part shall be administered by the Controller.

(Added by Stats. 1982, Ch. 1535, Sec. 15.)

14102.
  

The Controller may employ those assistants, including attorneys, as may from time to time be necessary for the proper administration of this part.

(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.)

14104.
  

The Controller shall, without charge, distribute a copy of this part to any person who requests it.

(Added by Stats. 1982, Ch. 1535, Sec. 15.)

RTCRevenue and Taxation Code - RTC1