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Earlier editions: 2020-112018-112026-09

DIVISION 2. OTHER TAXES 6001-61050›PART 30. FEE COLLECTION PROCEDURES LAW 55001-55381›CHAPTER 6. Administration and Taxpayers’ Bill of Rights 55301-55337›ARTICLE 2. The California Taxpayers’ Bill of Rights 55321-55337

§ 55321

California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · 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. 407, Sec. 1. Effective January 1, 1993.)

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