DIVISION 2. OTHER TAXES 6001-61050›PART 19. ENERGY RESOURCES SURCHARGE LAW 40001-40216›CHAPTER 7. Administration 40171-40216›ARTICLE 5. The California Taxpayers’ Bill of Rights 40200-40216

§ 40200

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

The board shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part.

(Added by Stats. 1992, Ch. 438, Sec. 9. Effective January 1, 1993.)

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California Revenue and Taxation Code

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