DIVISION 2. OTHER TAXES 6001-61050›PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT 41001-41176›CHAPTER 7. Administration 41128-41176›ARTICLE 5. The California Taxpayers’ Bill of Rights 41160-41176

§ 41160

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

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

(Amended by Stats. 2021, Ch. 432, Sec. 138. (SB 824) Effective January 1, 2022.)

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California Revenue and Taxation Code

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