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DIVISION 2. OTHER TAXES 6001-61050›PART 31. DIESEL FUEL TAX LAW 60001-60709›CHAPTER 9. Administration 60601-60637›ARTICLE 2. The California Taxpayers’ Bill of Rights 60621-60637

§ 60621

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. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)

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