DIVISION 2. OTHER TAXES 6001-61050›PART 2. MOTOR VEHICLE FUEL TAX LAW 7301-8526›CHAPTER 8. Administration 8251-8277›ARTICLE 1. Administration 8251-8258.4
§ 8251
California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California
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.)
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