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Earlier editions: 2020-112018-112026-09

DIVISION 2. OTHER TAXES 6001-61050›PART 13. CIGARETTE TAX 30001-30483›CHAPTER 8. Administration 30451-30459.8›ARTICLE 1. Administration 30451-30457.4

§ 30451

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

The board shall enforce the provisions of this part 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. 1959, Ch. 1040.)

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California Revenue and Taxation Code

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