DIVISION 2. OTHER TAXES 6001-60709›PART 30. FEE COLLECTION PROCEDURES LAW 55001-55381›CHAPTER 6. Administration and Taxpayers’ Bill of Rights 55301-55337›ARTICLE 1. Administration 55301-55306.4

§ 55301

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

The board shall enforce this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of this part.

(Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)

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California Revenue and Taxation Code

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